Since we're giving opinions here, I'll throw out mine
:
Generally I'll hit the licenses first off for several reasons: a) To win a free car I can race with so I can use all my starting money on mods, and b) to get myself accustomed to the feel of the game engine.
How far I go with the tests is dependent upon my performance. From past experiences, I will generally get all Silvers with a spattering of Golds after several attempts at each test. If I end up with a bronze somewhere, then I'll hit that test until I get a Silver before I move on. I don't feel like a Silver is too unrealistic to strive for, as I think it's setup to be obtainable by the average player. I certainly won't accept being anything less than "average".
After accomplishing all Silvers, I will then go back and go for all Golds if possible. I will go through each license seperately. Meaning, I will focus on the B and do all I can there without too much headache before moving on to the next set.
I won't spend an hour on a single test at first unless I'm knocking on the door of the Gold. You know how it is....just that ONE damn turn where you brake too soon every time. You're only 0.003 sec away from Gold, and one clean run would do it.
I've found there's always a few tests that are going to give me a hassle, and it's pretty easy for me to tell which ones. If it's difficult for me to figure out where I'm losing time, then I know I'm in for a long haul. These tests will be left at Silver until a later date. The only time I'll put more time into a test (at the beginning) is if it's the only silver (or Bronze) left before I make a clean sweep of the license. If I have several that are stumping me, then I'll move on.
Now after I've played the game to my content for awhile, then I'll come back and try my hand at the tests again. It's a personal thing with the tests. In my mind, the game makers use the Gold to say, "This is where we feel the above average drivers should be. It's an attainable time." This is a personal challenge to me, and is a way for me to measure myself to see if my driving is up to what I want it to be.
I can honestly say I can't remember being more excited about winning a race, as I have been in getting a Gold on certain tests. Winning races don't stick in my mind very much from past games. I don't really have any memory of them, as I don't recall any of them being particularly hard. But there were several occasions where I jumped up and gave theTV screen the bird while laughing (and cussing it in triumph!) as I FINALLY got a Gold that I may have been trying to get for days! Now THAT is fun. At least it is to me.
I've never used a wheel, so perhaps once I do (I plan on one for GT4) then these tests won't be such a big deal, I don't know. I don't know if the wheel makes them easier or not, but up to this point, they've been a very enjoyable part of th egame for me. Frustrating? Hell yeah! But SO much more satisfying when you finally achieve you goal.
(I don't have GT4 yet) but I think that when I get stuck on that license, things might change 
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