It starts with digital audio sampling – the recording of the sounds real cars make into a digital file which can be manipulated and inserted into the game. The longer you press the throttle button in a certain gear, the louder and higher the pitch will be – just like in real life.
[Here is the non-ELI5 explanation ](https://www.carthrottle.com/post/how-audio-engineers-record-and-develop-the-engines-noises-in-car-games/)
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