Yes, thats bang on, flecc.
40T chainwheel & Shimano HG40 11-30 at rear, alivio megarange compatible rear mech & 2 chainlinks removed, I think. I use the 12T from the original cassette in place of the 11T for top gear.
It works well for me but its all horses for courses and beware that in some mid-gears the 40T
barely clears the unused V-brake mounting lugs on the chainstay, which I've heard are a bit awkward to remove so I haven't tried...
With the smaller chainwheel, 30T max is low enough for my local gradients without motor power if need be, or to assist the motor at 9-10mph at fairly high cadence if I'm really stuck on a steeper slope.
I'd check your normal cadence on the Torq though because I found mine to be rather higher than on my MTB for instance - 84rpm Torq, 72rpm MTB! I suspect its the hub motor friction automatically makes me pedal a bit faster for efficiency, but it helped with the gearing really in the end.
With 12T & higher cadence in top I can pedal close to the limit of motor assist
for very short bursts and you might find similarly at the other end of the gears that you get better power on hills in lowest gear with a high cadence, in which case a bigger step 1st to 2nd does make sense: it all depends on your individual style so there's no right or wrong, just what works best for you!
I chose my top gears close spaced and matched my cadence to top motor assist speed on the flat which does limit downhill pedalling speed: the compromise works ok for me in my flattish terrain but if you want higher 'downhill' gears much above 100" then you'll have to compromise your lower gears a bit.
If a medium to large jump from 1st to 2nd might suit, and you want higher top gears, you can afford to use a 32 or 34 largest sprocket and a larger front chainwheel for a similarly low 1st gear to mine as a 'get out' on the hills that are that bit too much, but with higher top gear the rest of the time:
e.g. 42T or 44T with 32T rear give 36.75" or 38.5" low and 108" or 112" top
or 45T/46T with 34T gives 37.5"/37.8" low & 114.5"/117" top
Those are for 11T smallest sprocket but they do tend to wear faster so I'm told.
I hope that helps in your choice,
Stuart.