I dont recall ever trying it, but I doubt that rev sync can/will override the rev limiter. So it shouldnt make a difference. But just as you already figured, s-mode provides no advantage for upshift only racing, so your timeslip isnt being hurt by turning it off.
A consideration... my Z on 28" drag radials (15" wheels, low tire pressure) felt rather unstable on shut-down after the pass. I believe the mismatch diameters was upsetting the brake bias or something. I also had the small early Z33 rear brakes on, so this could have further upset the brake bias. My rear brakes were over heating. I wasnt thinking about it at the time, but S-Mode might have been helping me a bit on slowing the car down steady by providing those slippery smooth downshifts. My friend Justin on the same brakes and 28s reported no unsteady sensation during shutdown after a pass in his Z, so YMMV.
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