Heating up radials doesn't really help a lot. The cleaning effect, get rid of dirt and dust on the rubbers, is much bigger. Don't go crazy, because to much of a burn out does the oposite because the tires overeat - less traction.
Since the steps in the transmission, from one gear to the next, are set up for driveability on streets, the shift points are actualy not the same.
You need to find out how much the RPM's drop from 1-2 at lets say 6000 rpm. Then you do the same with 2-3 gear and 3-4 gear.
With this information you can now have a look at your dyno chart.
Lets say your COBRA* peaks (280 RWHP) at 6000 RPM and has 260 RWHP at 6500RPM and also at 5500RPM you want to have your 2-3 shift done at 6500, to end up at 5500 RPM. This would equal with the highest average HP at the wheels. If the drop would be 1500 RPM you want to go a little higher in the RPM.
IN GENERAL: Since the gear ratio from 1-2 drops more than from 2-3 and 3-4, you want to shift earlier, the higher you go in gear.
*Don't know enough about Cobra dyno charts (but theory is universal)