Not sure what you mean by "if the final drive is the same". Do you mean that for both clutch gears you use the same rear gear? Or that you change the rear gear for each clutch gear so the ratio remains the same?
If it's the former, the smaller clutch gear will give you a wider ratio. The smaller clutch gear should get you out of the turns faster. It should also give you a better jump on restarts. But the larger clutch gear should allow you to build more speed down the straight, and its effect can build up over several laps. Which is better? Depends on the torque curve of your engine, your overall vehicle weight, the traction available, and the layout of your track. Changing gear ratios is a coarse adjustment.
If it’s the latter, the different clutch gears play more to the torque available from your engine. It’s more of a fine adjustment. If your engine can supply the torque (without bogging down) then usually you’ll be faster with the bigger clutch gear. You need to experiment. We’ve measured lap time differences by playing with this, but you have to make sure that your results aren’t skewed by track changes during your testing (especially on dirt).