Heal and toeing can be beneficial for FWD and RWD as it does not upset the overall balance of the car when down shifting.. so if you have to downshift in a corner, the car will stay smooth and stick with the preferred line.
Not to mention rev-matching is a lot easier on the transmission and engine.
I remember when I first learned bout it... I read up on it and took out my Mom's toyota and practiced all night..
Next day the clutch pedal had a slight squeeky noise
