@Bracemaker "tilting at"? It's an easy effect to observe. Go out in a Zero-off equipped boat and set the slalom tournament mode to 15.5mph. Now ease your way up to full throttle (shift lever "buried") and head out across the lake. Reach up and start rapidly tapping the UP arrow, noticing how quickly the boat can jump to the next speed each time. You can do this extremely fast - probably two or thee button pushes per second.
So NOW, when you're going 36.0mph, reverse the process and start tapping the DOWN arrow as fast as you can, back down to 15.5mph. If you can't observe the amazing braking effect that's happening, due to propeller drag, then this is not a question of "opinion" but rather a question of perception. There's no free-wheeling in the transmission, and when you're rapidly reducing the speed setting, as described above, the speed-sensing system will be forcefully dropping the rpm at the prop as far down as necessary to reach the ever-changing target speed. If that isn't a form of dynamic braking, then I don't know what is.
As always, just my opinion - but , in this case, also correct.