At some point during the last 15 years I saw a chart... can't remember where, but like Evil says, the horsepower and torque values are different for each gear. I finally broke a pinion gear on mine with a 3.6L 993 engine after 11 years, but I was pouring heavy torque into the box, and the RPM was high at the time.
I go with synthetic hypoid because I concentrate my attention on the R&P and bearing wear. That's controversial for the many who say nothing but dino oil will ever touch their boxes. That works great for normal street cars, but I've never had a synchro or bearing failure so I'll keep it and shift just a touch slower, after matching the RPM's as best I can, to respect the synchro's, sliders, and spiders.
We've discussed this 901 vs 915 in several threads along the way with subjects that range from specific comparison threads to transaxle pumps. Those threads are usually in the Paddock. The consensus seems to be that the 915 is stronger, but not excessively so. It takes a different clutch/flywheel and adapting the shifter system at minimum. Unless you want to run it inverted, you have to flip the R&P configuration as well. Still... it's a heck of a cool project.