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For the manual, clutch friction surfaces and if you shift very fast the synchromesh rings - particularly the 1st to 2nd shift.
For the auto the torque converter almost acts as a shock absorber which is a good thing.
In both if the fluid gets to hot then you have wear issues.
Then driveline wear from transmission mounts to driveshaft to rear diff.
Maximum acceleration from a dead stop is a lot harder on mechanicals for both auto/manual then a rolling start.
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