The less power you have, the more a shorter diff can benefit acceleration, obviously at the expense of any top end.

When you are making decent power, the last thing you want is short gearing unless it's for a very specific application or you have a sequential box.
You'll spend more time spinning the wheels and changing gear than actually moving forwards.

You just need to find a balance that suits your driving, your power delivery, and the usage the car will see. And of course what traction you have available.