It just makes it easier to see what MPH to put into HPTuners for upshifts. You have to put in a MPH and an RPM for each gear and a shift speed and a shift pressure and whatnot. Biggest thing is mph and rpm.
They’re not matched though, because the ECM/TCM aren’t fast enough computers for that. First it watches your speed, and after the specified mph is reached then it looks at engine speed, and once it sees that at whatever throttle percent you’re at, (separate table for partial throttle and WOT) then it will actually start your shift. Then you have to take into account with the shift speeds and pressures that the 4L60e is a slow shifting transmission, and the ratios are far from close, so you have to taylor your settings to that (and to some extent the mph/rpm splits for that as well.
This might not sound like a lot going on to you but it does to me. Especially because I’m not a tuner, which is why recording the cluster helps me dial it in.