I'm a bit late to discussion, but I will add my two cents worth ...
I always understood that double-declutching was when you didn't use the brake ie changing up gears in a non-synchro box (or a truck) or using the gears to slow you down when downchanging.
I always understood hee-toe as incorporating the brake pedal into your double-declutch.
In the first instance I double-declutch, or use the gears to help slow me down when I'm driving my road car. Often you find yourself in a situation in the road where you've slowed down in traffic (coasted) without using the brakes and need to select a lower gear, so I just blip the throttle, double-declutch and make a smooth gear change.
In a racing situation you
never you the gears to slow down - that is what the brake pedal is for!

As a few have said before in this thread, you will always be on the brakes long enough for you to double-declutch on the downchange. Ok, I might double-declutch every gearchange - I will often go straight from 4th to 2nd for Honda Hairpin at Phillip Island, but I will always double-declutch - its smoother and easier on the machinery. And as club racers we have to look after the gearbox - no one can afford to get then rebuilt every second race meeting...
Honestly I would be very surprised that anyone in our form of racing would not double-declutch, whether we are using synchro or dog boxes.
have a look at the "foot-cams" they sometimes deploy in the V8 Supercar coverage. All those cars use 6 speed Hollinger dog-boxes. You will see that they flat change up the gears without using the clutch (though some drivers have taken to using the clutch for across the gate changes - 2nd to 3rd and 4th to 5th. When they change down gears all the drivers with one exception are using the clutch to select the gears and are thus double declutching on their heel-toe changes.
You may ask who that one exception is? well as far as I know Greg Murphy is the only V8 driver who left foot brakes, which means he isn't using the clutch at all and must deploy what we consider in this thread to be the true "heel-toe." I'm not quite sure how he does it (I believe it's a common practice where sequential boxes are used, eg old Lola Champ Cars from 2006 and before) but he must be good at it as I reckon it would be tough on the gearbox...