Alexander Clacker denies causing death by dangerous driving after a BMV M3 driven by Thomas Jessop - who is charged with the same offence - crashed on the Wrenthorpe bypass, killing David Thompson, 35.
The prosecution at Leeds Crown Court claims Jessop, 28, and Clacker, 23, were racing each other at the time of the incident on April 18. 2015.
Mr Thompson died from his injuries a month after the incident.
Cross examining Clacker, prosecutor Simon Waley today (Friday) said: "Can I suggest the way that you were driving on the day was competitive?
"You have sought to lie about several aspects of this case to mask your driving."
The court previously heard Clacker’s passenger Rachel Lloyd saw the speedometer of his Mitsubishi Evo reach 140mph.
In an earlier statement Clacker said he thought the dial on his car was primarily in kmph.
Mr Waley said: "You are someone with a great interest in cars and this was your pride and joy. You knew perfectly well what was on your car. That was a deliberate lie wasn't it?"
Clacker denies that he drove his Mitsubishi Evo "competitively" against Jessop's BMV. He told the court he understood Jessop suggested the two cars race but he flashed his lights and pointed to a police station, declining the invitation.
Clacker stopped at the scene after the BMV crashed and called an ambulance.
He told the court the aftermath of the accident had been traumatic.
"I felt guilty for being in the area and that I was not able to do more for the driver and the passenger," he said.
But under cross examination he admitted CCTV evidence and analysis by West Yorkshire Police experts showed he had driven close to the BMV at speeds of around 100mph.
In a character statement from a child protection officer at Wrenthorpe Rangers FC, Clacker was described as a "polite and thoughtful" person who was "a credit to himself and his family".
The jury was told that neither defendant had any previous convictions or endorsements on their driving licences.
Jessop suffered extensive injuries when he was flung from the car, including a fractured skull and bleeding on the brain.
Both Jessop of Blenheim Chase, Huddersfield, and Clacker, of First Avenue, Wakefield, have pleaded not guilty to causing death by dangerous driving.
The trial continues.