Any opinions on double clutching to down shift with x-drive?

While I routinely do this in my E30 and Z3, in the X3 I've found it too hard to match revs on turns. (So I don't).

My thought is that while pausing in neutral, the front to back power distribution 'resets', so that when you move to a lower gear, you've lost the chance to make it smooth. (This is complete speculation.)

On a straightaway, X3 double clutching works fine.

Again, looking for opinions.

I don't see the need for double clutching on modern cars with efficient synchros.

you only have rear wheel drive until the rear wheels start slipping. So going down a dry road at a decent speed your front wheels are idle and not being driven. I see no need to double clutch a sychronized transmission. A lot of older folks that grew up driving unsychro'd tranys will tell you to double clutch but I have never saw one explode due to not double clutching.