I've never understood this.
That is, I understand completely how people choose to shift into lower gear to lessen their speed gains due to descent down the hill ... I get that.
But what I don't understand is why ? Your brakes are replaceable consumables. Your transmission is an integral mechanical part of the car, the failure of which (in most cases) is synonymous with the failure of the entire car.
So why, given the choice, would you choose to divert wear from the brakes (where it belongs) to the transmission (where you don't want it) ?
Is it just assumed that you won't have decent brakes ?
By the way, I grew up in the mountains in Colorado, and live there part time now, so it's not like I "don't get" the scenario. I get it. This just never made sense to me, unless you assume you've got bad (or poorly maintained) brakes...