[OFFICIAL] Manual v. Automatic Thread

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My argument for it (and presumably the reason sequentials go that way): it flows better with the g-forces in play, especially under braking. With the stock arrangement, while you're being thrown forward against the harnesses under braking you're trying to pull back on the shifter to downshift, whereas when you're being pushed back into the seat under acceleration you're trying to shove forward on the shifter to upshift. With the reversed arrangement, you push forward when you're being pushed forward, and pull back when you're being pulled back.

You probably don't notice this logic in street driving, because you're downshifting to accelerate and upshifting when you're done accelerating, which is the opposite of normal. On-track you're only ever downshifting while braking or upshifting while accelerating.