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To slow a vehicle the most accurate and reliable method is to use the brakes. Heal and toe allows the driver to stay on the brakes longer whilst selecting the correct gear for the corner.
Using just gears to slow a vehicle comes into play when brakes are made redundant through failure or when driving on slippery surfaces when braking will just lock the wheels.
Obviously if you just hooning then it don't matter as you're in total control of your vehicle you know what you're doing.. sarcasm can be added to this paragraph.
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