I have a manual fast and I have lined it up a couple times... ;D
With the ESP "on" you keep from spinning tires but by being limited by the ECU from the maximum power you can put down.
My opinion.. (Don`t want to contradict anyone) I prefer the ESP "off" as by launching the vehicle at about 3300 RPM you get minimal spin (on the 17in wheels) and much better acceleration 0 to 60.
My answer is: Yes, the ESP should be "off" in order to obtain a faster 0 to 60.
I don't think the ESP limits actual fuel to the engine. I think it's more some kind of device that limits torque to the wheels. I don't hear it in my car, but in my father's Audi (also has ESP), when you drive on snow and hit the gas it makes clicky noises as the wheels find traction.
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