I did some more tests yesterday. I couldn't find anything different between D and B modes while in ePedal mode. Regen is the same, acceleration is the same, braking is the same, the throttle pedal position at which regen starts is the same.
This is on my 2024 SL+. I recall this being the same on my previous 2018 SL.
Interesting thing, the motor rotates and consumes energy when coasting in N. The motor and the wheels are permanently coupled, so the motor has to rotate at the same speed to simulate a pseudo neutral situation. If the motor tries to rotate slower, regeneration will occur. That is because the LEAF motor uses permanent magnets, which has its pros and cons. IIRC the power used to rotate the motor at 100 km/h in neutral mode is not negligible, and of course the faster, the greater the power.
It'd be nice to have some kind of HUD with a global % efficiency. Just a crazy idea.