I never understood how this could be harmful unless you're going too fast for the destination gear. After the car is disengaged from the previous gear it is in neutral. Neutral is the same place no matter what. How would the car have any clue whether you came from 3rd to 2nd or 4th to 2nd? Once you've disengaged the gear you're in the same place regardless... doesn't make sense to me that it would damage the gearbox.
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