O.K....dont overthink it, what i mean is that theres 100 ways to build a sbc to make enough power to do the job, so really the name of the game is 60 ft. times because lets face it, after that your just along for the ride, meaning that your set up probably isnt going to be so hairy that you really have to "drive" the car to go straight. A good rule of thumb is that for every 10th you cut of your 60ft. its about a 10th. a half-a 10th. and 3/4 of your e.t. .........................so what im trying to say is dont spend $$$$ money making the engine go 12's, spend it making the whole car go 12's, I find that its cheaper and the car has more streetability and better ride Quality. gears(as mentioned by others) ,posi obviously,good lower control arms,rear sway bar if you dont already have one, and just a little mor converter than you think.I never used to believe this theory until about seven years ago when i saw people running engines on the fringes of low 13's in heavy A-bodys that were built out of spare parts and used cams.
P.S. did i mention tires and exhaust?