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Heel and toe was also originally used for non-syncronized gearboxes (which we don't have today BTW, it's better today). The engine blip was used to get the speed of the gears in the transmission spinning close to the same speed internally to prevend a grinding downshift. In most cases today it's not necessary, but purist's like the sound. (Like in the movie "Winning"). It's difficult to master...
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