Yes, in that situation the EV action is reversed, in that the EV motor becomes a generator, driven by the wheels to generate power, to rotate the engine, to thereby provide the required retardation.
Very much the same, as changing down to a low gear on a manual gearbox.
It would pointless to simply lock the dog clutch, to connect the engine to the wheels, since the overall gear ratio would be far too high (equivalent of 5th or 6th gear) to provide any significant retardation.