A998 & TF-1 - Harsh 2-3 shift

It's not big, it's the Whiplash at 208°/214°. Idle is around 900-1000rpm in park. If I put in reverse first, than directly into drive, the harsh engagement is reduced a lot and sometimes not noticeable.

That is sorta odd, cuz when you put it into reverse, the VB selects the Hi-drum and the L/R band, and it sends full maximum pressure to the servo. In manual low, the VB disengages the hi-drum, and engages the forward clutch, and reduces the line pressure drastically. The L/R band is used in both cases. But two different clutches are used. And both of those usually have a cushion spring in them to soften the hit.
But when shifting from Reverse to Drive, the L/R band is also disengaged, so the VB is busy pushing the servo piston to "off",and the hit is usually softer.
When shifting from Park/Neutral, into Drive, that forward clutch is engaged, and if the cushion spring is not in there then the hit with a high idle can be pretty harsh.I'm guessing somebody took it out. This harsh engagement into Drive is pretty hard on the overrunning clutch.
No big deal, after the idle speed is reset, it should be much better,maybe just fine.