Engine sounds should always be dynamically generated. I want to hear what my engine is actually doing and drive accordingly. Sampled sounds give you no feedback at all. For a simulator, samples are not acceptable. End of discussion
I want to head the engine load up as I shift down and then release the clutch.
With sounds like those LFS produces I can hear if I am asking too much of the engine as I let the clutch out and take action before I lock up or spin etc.