You can come in too hot downwind and get away with it if you are shallow (or level) and understand you will need more power than doing it into wind. Your flare will have little effect once you lose ETL as you don't get the benefit of the change in relative airflow to increase rotor thrust.
If you come in steep downwind then you better not be too hot or all your problems are going to come in at the end when you really, really want to stop - you will need a lot more power to arrest groundspeed and RoD and put yourself right in the bracket for VRS ( and if you don't have enough power you will compound it by settling with power/overpitching).
Without wanting to restart the argument all over again - if you are falling out of the sky because you don't have enough power and the Nr is decaying, that is SWP. If you are falling out of the sky because you f*****ed up but haven't run out of power and Nr is normal then that is VRS.
You can experience both and either one can lead to the other which is often the cause of much confusion.