Had written this before Aerowhatt's post...
As someone who has probably spent more time coasting in Neutral than anyone else on this forum (except maybe Aerowhatt), I've been following this N-button discussion with interest, primarily from the hacking standpoint and wondering if it could form the basis for perhaps a better user interface than our clunky shift lever.
The North American shifter layout provides for a gradual decrease in regeneration, with a logical progression going up from B-E-D to Neutral. I do a lot of hilly driving and on downhills (with my foot off the accelerator) I'm constantly modulating my speed using that shift lever, primarily to stay with the flow of traffic. Inasmuch as I try to keep my transitions smooth, I think it would be rare that I would be in B and then would need to instantly jump into N.
The only unexpected response from the car that I've experienced when jumping from N back into one of the other settings has been on long sweeping downhill curves when the road surface gets rough and ASC suddenly kicks the car out regen.
Of greater interest to me has always been the possibility of being able to modulate regeneration using some type of paddle or joystick, but I simply have way too many other projects to take the time to pursue this. Been advocating this concept going back to the Aptera, as well as starting with the early days of this forum.