The only gear I tend to skip is 4th, and only if I'm already at the speed limit after going through 3rd. My thought is to keep it near as near the ideal spot on the bsfc chart as possible. The more gears you use the closer you can stay to your target rpm.
If someone has a convincing argument in favor of skipping I'd love to hear the reasoning though. (Clutch wear doesn't count - I rev match every shift)
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