Although I do not have a wheel with a clutch, I still like to 'take care of the engine' in such a way I heel-toe as if i did have the clutch. Driving Force Pro user here. Also, since I have quite an unstable object my wheel is mounted on, I keep my left foot on the leg of the stand to keep my wheel from coming off - thus left foot braking would mean loss in a secure steering wheel.
Plus, it's fun to heel-toe. Quick blip of the throttle while downshifting... also keeps your eye on the RPM so you don't just downshift to the rev-limiter.