Agree with others, I only downshift to first when I'm in a parking lot.
One thing to note, while you can shift to neutral at any speed - it's not wise to do it much over 25mph. Reason being, if you engine happens to stall, you'll lose power steering & brake assist.
-james
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'01 Boxster S, 51k miles
'05 Mazda 6 Grand Touring Wagon
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