Torque is only dependant upon gear ratio, not just your cog (well, assuming constant crank length and wheel diameter, which everyone seems to be sticking to so far). Ultraman doesn't seem to understand this.
I do believe there is a very, very slight difference that is the result of many factors, including small changes in gear inches (because with integer tooth counts, the diameters of the chainring/cog are restricted to specific values, and these can be close but rarely line up perfectly unless they are whole number multiples), small changes in friction, and small changes in weight. The rest is strictly psychological placebo and tradition.
Statements like "you can't sprint on X*Y gear ratio" are abolutely 100% erroneous, though. For a good 99% of track riders out there the difference is so negligable so as to be unnoticable.
This is an interesting discussion, though.