FTO AUSTRALIA

I didn't realise this was the case but just read it in the diag section of the workshop manual - this is a fall back procedure if the communication wire is interrupted/problem detected between the engine/standard ecu and the AT ECU.
So what do you guys reckon is the purpose of retarding the timing during shifts, do you think it's to make changes smoother?
And the flip question is if you could control this (like flip a switch to put the car into this condition when at the strip) then do you think there is any potential performance gain to be had?

I would suspect that yes it's to smooth out shifts, and maybe less stress on the gearbox.
Personally I don't think there would be any worthwhile gains from playing with this