I disagree, a slight lift when up shifting reduces shock on the entire drive train. The computer does NOT do a perfect job with the thottle on upshifts in all S modes.
And for downshifts, unless you are braking heavy, the system does not rev match, UNLESS you tip in a bit of throttle. The amount is not critical, but if the throttle is off idle on a downshift, you get a great rev match, even with light braking.
'95 Alpine M3 LTW
'00 Dakar M Roadster
'02 Topaz M3
Red/White SRF #4 (Chassis 561)