Assuming perfect traction and a perfect running engine, that would be the case. But any loss of traction --which is common -- confuses the VSS. For example, during wheelspin, the computer might "see" 50 mph when the car is actually only doing 10 mph. The result would be premature shifts. Furthermore, the driver, trying to compensate for wheelspin, might lift off the throttle. The computer would see a reduction in TPS and cause yet another upshift.

Using the same example in paddle shift mode, the human might short shift the 1-2 to eliminate the wheelspin, then run out 2nd and 3rd regardless of TPS or VSS. Computer good. Human better.