Hi,
To many people, it's the real life manifestation of sitting in the Car, Ignition Off, and going
VROOM-VROOM! Most do it simply because they think it sounds Cool...
Whether you Blip the Throttle and match Revs or not, you're causing greater wear to the Clutch, Synchros, CV Joints, etc. than is absolutely necessary, and as mentioned, it's not only cheaper, but also easier to replace the Brake Components than the Driveline ones.
In an Emergency, by all means use Engine Braking - throw out a Boat Anchor if you have one. Likewise if there's some Fancy
Birds on the Corner...
But, in Day-to-Day Driving, it's better to anticipate your Stops, remain in the Gear you're in momentarily to bleed off some energy, then shift to Neutral and let the Brakes haul you down to a Stop... (You can
VROOM-VROOM all you want in the Privacy of your own Garage)
Happy Motoring!... Jim'99