IMO it all depends on how high you rev the car. People say 4:10s on a 28" because the tire knocks it back down around a 3:90s and an n/a will utilize a higher redline of @ 6800 to really use that gear. On a 26" tire the 4:10s might be juuuuust a bit much if you aren't twisting it high enough and running out of gear in 4th at the track.
I've had 2:73 mustangs, 3:73 mustangs, 4:10 mustangs etc. It has ALL been power level and redline dependant. For instance my 6200rpm 400whp sn95 the 3:73s i had by the time it was blown, really needed dropped to a 3:55 or pick up a taller tire. 123mph ish and I was OUT. My 4v car shifting at 7000 has 3:73s and it wasn't near enough.
The 3v I have now (3:55s) has been stock and blown, then interocooled with more boltons. No intermediate mods. It's a centri car and really could benifit from a touch more gear BUT I went to a taller tire with the GT500s. I get 24.5mpg on the highway with an average of 20-21. Getting a good tune is PARAMOUNT. The taller gear with the taller tire has also been harder on the clutch and 1st seems tall. On a true 26" tire street car I'd think the 3:73s woult be a good happy medium of giving it that LITTLE extra without being geared to death. Sure a 4:10 will will feel faster but shifting at 6k you won't be carrying the speed and you'll be shifting more.
Just depends on your plans and how you use it. I obviously dont rock a 28" tire on the street so 4:10s might be deep to me on a 26". That said an n/a car with a raised redline would be more FUN albeilt potentially slower with 4:10s on a 26".
$.02