Manual L Position

WARNING: This page is about a different car, the 2008 Mercury Sable, 2008 Ford Taurus X, and 2008 Ford Taurus. However, it is still accessible from the selected car via links, so may be relevant.

This position provides:

maximum engine braking.
downshifts to the lowest available gear for the current vehicle speed.

Manual L position allows for 1st gear when the vehicle reaches slower speeds.