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I think you miss understood what I am saying...I am talking about times where there's just about no postflop play....first to the pot has 80-90%of taking down pots...especially when it gets shorthanded of 7-8 or even less players......because other players risk getting busted or crippled if they cal you...and the gap concept still applies perhaps in a much looser fashion....this mostly concerns preflop pushes or preflop raise and all in on flop....discretion is obviously a huge factor...but I was just wonder whether UTG or early positions become much more valuable in final stages of the tournament....

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i think what your saying here is not necessarily UTG becomes more important, but AGGRESSION becomes more important. Again, aggression is high risk/high reward. I am not totally discounting your point, because it does give us reason to think it through, but I still think that there is no getting past high risk/high reward. The times that you are first in (push or not) after the flop only nets you a small pot when you win and loses you even more (like your whole stack) when you lose. This can mean the difference between you placing first or 27th. I agree that aggression has merit, but I think you can be aggressive from any position not just UTG. You also have to realize that you can only do this so many times before someone will use it against you for your tournament life.