Hmmm. I'd think your engine would have given out first. Out of curiousity...are you looking for an excuse for your transmission failure? Did you actually damage it from racing? Don't worry I won't tell
. I'm assuming this is an automatic trans., yes? I would think if you were to "lug" it in second gear, you'd do more damage to the trans., a lot quicker. But to finally answer your question, yeah, it could possibly be looked at as abuse if you've got melted and burnt parts. Are you trying to get a warranty repair? Some dealers will look for any reason to not give you a warranty repair, especially if the damage in question suggests abuse.