Shifting a Turbo causes major turbo-lag - that I could agree with.  Don't quite believe .3 sec is possible with any other motor though.  I do agree that the higher the speed, the larger the time penalty though...

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73 Carrera RS 2.7 Carbon Fiber replica (1,890 lbs).  Former: 73 911S, Two 951S's, 996 C2, 993 C2, 98 Ferrari 550 Maranello