Depending on the time of year, dropping hte transmission in N and running though the gears gets the fluids moving and makes shifting easier.
If you let things idle for a little, you give the motor a chance to start to heat other parts up. Think about the friction and the flow rate of oil that's near 0 degrees? do you actually think there is oil up at the valve train seconds after starting up the motor? What about the true massive oil pressures? At 0 degrees, I'm sure things are near 150+ PSI (I don't have an oil pressure guage, who does?), getting that though the oil filter isn't easy!
Summer or winter, a minute of idle is heat on the motor. I did this same practice on my 93 jeep. I let it cool down and warm up. Used good oils (mobil one for the jeep) for the time I owned it. at 177,000 beat'ed the crap miles, including a few near over heats when the radiator was going on me. we pulled the motor (it was back firing here and there, rear main started to leak, I wanted to put a stroker kit in)
The condition of the barrings, cylinders, and other contact parts were confused by many as 'new out of the box". This motor never burnt any oil (just leaked at the rebuilt time). The only real issues were spungy valve springs (this motor spend alot of time 4000rpm +), timing chain longer then it's replacement (hence the back firing. ), and leaky rear main. a rebuild would not have included any barring replacements if I was just to fix what was wrong. I'd say this was a testament to good warm up and cool down procedures and good oil as well