What to remember about controllers is that depending on how the buttons can be used you can have a lot more buttons per se.
What I mean is take controllers with analog sticks, you can usually click these so there's another button, in fact TDU uses one of these for the horn remember. Now consider holding a button, in fact again TDU2 does this, B will more than likely be your gear change button but hold it for a 1-2 sec and you reset.
You also have the method of 2 like options that do their opposite ala the windows, you press the button for the windows and depending on if they are up or down they will go the opposite way due to a check. The roof works this way, I saw it so the lights could be used the same way; hold the flash/challenge button for 1 sec to dip/low beam or high beam your lights whereby the opposite would happen to what you have and due to it being for a second or more there's no risk to the flash operation. I've always said holding the handbrake button for 2 secs to switch the car off could be done so hey who knows!
It all comes down to the utilisation and what works and is somewhat ergonomic/comfortable for the player.