A note from testing this in the 650 Gr3 car: Normally 1st gear gets to about 115kph then bounces off the rev limiter, but you can downshift from 2nd to 1st geat at about 125, maybe 130 kph. So it still allows maybe 10% extra rpm than it should. Not horrible but also not completely absurd (like letting it pull an additional 40% higher rpm than redline).
So having the gearbox computer ignore dumb ideas from the meatbag behind the wheel sounds perfectly reasonable.
In theory the optimal is running it at redline and progressively releasing the clutch so as to not force RPMs above redline, which may also be happening somewhat. Then engine braking is at maximum and at equilibrium with the acceleration force passed through the clutch.
If anyone wants a good example of how NOT to do it, the Ferrari F430 with the F1 gearbox is something to check out. The engine simply cannot gain or lose RPM fast enough to keep up with the changing demands from the rear wheels and gearbox.
Under hard acceleration coming out of corners, changing up, the engine has too much inertia, keeps the RPM too high, and can light up the rears. It's barely dropping past 8,000rpm when, if rev-matched properly, it should be doing 6,000rpm. That extra engine speed chirps the rears like a L-plater dumping the clutch.
And worse, under hard braking and through turn-in, the engine cannot gain RPM fast enough to rev-match on aggressive downshifts. It's still flicking upwards past 7,500rpm when the gearbox is expecting 10,000rpm. So then the drivetrain all connects, the rears aren't locked, but still spinning 25% slower then they should, which causes a bit loss of rear traction and can cause a spin. Again, like a L-Plater who doesn't blip and thinks the clutch is on or off.