Don't think so - gears with no common factors are better, for example 46/15, 32/17. Number of chain links also comes into it. It all gets very geeky very quickly...
I used to ride 46/15 on my fixed-wheel on the road, and it was bang on IMHO. I'm going to try out 32/17 on my singlespeed MTB but it will only be for very steep stuff and because I think it's magic for the frame...