This is where atrac really struggles: Better to turn it off.
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Compare to how the Turdra is setup where it uses the brakes but doesn't cut the throttle:
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Rock, the highest setting for Multi-Terrain Select is the closest to ATRAC in my opinion. ATRAC is better for rock climbing or going slow up steep hills where Level 1 on MTS is better for snow or any situation where you need more wheel spin and only a little bit of ATRAC ability. Most people find it gimmicky, but I've actually used ATRAC and MTS-Level 1 in certain situations.