With regards to shoes, it's the ability of the soles to smooth out vibrations and dull heavy impacts. These obviously cause discomfort, and over time will cause fatigue, too – your feet will start to ache and lose power.
Too much squish here can reduce the feeling and feedback you get through the pedals, though, so it's not just a case of piling in the padding – the damping characteristics of the best shoes are finely tuned for both feel and comfort.
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