I use heel and toe all the time in the truck. Because I have no syncros, and a motor with 150kgs of flywheel, it takes up to 2 seconds to complete a downshift. And there are 18 of them. So it means having your foot off the brake for 2 seconds each shift if you dont heel and toe. You have to change down without skipping gears to keep the revs high for the engine (Jake) brake to work properly.
It is a bit different to the car as it is not critical to maintain even pressure on the brake pedal when you weigh 43 tonnes.
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