I still think the best place to practice it is on the track. Also on the street, as a technique, I don't see why one would do it (unless it's just for fun - which is OK I suppose). While on the other hand, rev-matching should absolutely be done all the time. On track, both need to be done all the time. That's the difference.
Another thing is obviously car to car pedal variation and brake assist. Some cars like the GTI have a LOT of brake assist - too much so for me anyways, very mushy. At first I thought there might be some air in the lines, so I flushed the fluid which helped a tiny bit, but still too much assist. So the pedal goes down far even under "gentler" braking. On my 911, this is not the case. So yeah, there's this factor as well.
Don't know. To each his own. But yeah, I have seen over the years people coming to the track with incorrect heel-toe technique that they learned on the street. You really need some clear roads with hard braking zones and no cops!
BTW, Erwan - what's your track set-up? Stock rotors/calipers?