You used to have to rev match when ABS was off, but then after an update you don't have to now. However, I noticed that after 1.16 the rear tyres chirp when shifting down to 2nd gear in my Lotus Esprit V8 2002. If you shift down too early the rear wheels will lock up too. Dunno if that's a bug or feature, hard to tell with PD's lack of proper changelogs.