<back on topic>
i believe the heel-toe other than downshifting argument was about heel-toeing it on a steep incline so that when you stage the clutch you're not rolling too far back without reving at the clutch too hard.
oh, and the newer drive-by-wire cars, NLS is almost needed for any quick shifting. with my experience, the dbw cars seem to loose more rpm's in a shift because of the data transfer lag. toyotas are very bad about this (x-runner)