Guitars establish an equilibrium with themselves over time with various parts expanding and contracting and tension being present. To remove string tension completely in the misguided belief that this somehow helps survive extreme temperature changes is naive. There's a reason that every guitar in the world is shipped tuned when shipped from the factory.
This last sentence is surprising to me. I have personally unpacked, inspected and set up probably two hundred Asian-made guitars that were shipped directly from the factory.
They were not tuned up to pitch. This is not accidental.
Most folks (including myself) ship instruments tuned at pitch, but - THIS IS KEY - using common carriage services that deliver in a week or less and are generally fairly OK with climate control.
Cross-ocean trips on container ships are an entirely different situation. I can also tell you that heat-related damage in these storage/transit situations is not uncommon.
You just don't get to see it that much with new guitars because they don't make it to market.
Removing tension from the system (strings AND truss rod) is BY FAR the best way to prepare an instrument for long-term storage.
There are small liabilities, especially with acoustic instruments, but they are significantly outweighed by the advantages.
The environmental variables become a significantly smaller threat, especially to the neck. For an electric, the only real danger
is that you might lose a bridge saddle or tuner bushing that is normally held in place by the string.
This belief (read: fact) is anything but naive.
I'm not trying too hard to change anyone's mind here. If my experiences repairing this type of damage will
encourage someone to be a bit cautious, all the better. If not, then I or one of my colleagues in the repair
community gets hired to repair a warped neck, so ultimately it's win-win either way for those of us that do this for a living.
Cheers,
Martin