From any gear you can push in the clutch, put the stick in neutral, and let out the clutch without damage to clutch or transmission. Coast for 10 miles, come to a stop, doesn't matter. Putting a MT car in neutral, rolling or stopped, will not harm a transmission.
BTW I second topless comments above. The faster race car drivers I've watched (and raced against) will often skip gears on downshift to corner entry. All they want the downshift for is to make sure they have the right gear/rpm when they hit the gas again. All the decel comes from the brakes.
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