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Misnomer:
You're not "losing" any power unless you ramp up the engine, drop the clutch and let it drop; otherwise the power you invested into spinning up the rotating assembly is reclaimed as u come off the gas. It's true that there is a higher energy loss on the downshift because of this added mass though (probably what u meant) from clutch friction (another reason to rev match).
You sound like u already know this, just want to make sure no-one confuses this w/ an actual "loss" such as friction.
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