This is a video doing two 0-60 tests on my 2016 Honda Civic Touring with 76K miles. The first test was in L (Low), and the next was in S (Second). L mode does not use the "fake" shifts, but S does. Timing each run, within margin of error, both times were roughly 7.4 seconds give/take. Conclusion: There is absolutely no difference in acceleration times whether using L or S gears.

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