IMO heel/toe is difficult when braking lightly in most cars due to pedal height and how much "bite" you get with very light brake application. If you are screaming into a tight turn hard on the brakes the angle of your foot is probably good for blipping the throttle and matching revs, but not so much when gently slowing down like you do in typical street driving.
SRM does it all the time, even when it doesn't matter that much. Still great for wear & tear on the syncros and clutch.
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