The neck should be kept at or as close to tension as possible at all times, IMO. If I received a bass with the strings purposefully slackened, I'd be quite annoyed because the last thing I want to do is crank a truss rod that just spent 3-5 days in god knows what type of conditions before it arrived. Leaving them at pitch and the neck at tension lets it acclimate to whatever given temp/humidity it's being exposed to during travel and upon arrival in a natural way. If the strings are slacked, the neck is not at tension and the neck is exposed to extreme temperature fluctuations while the neck is in an unnatural state...not a good recipe for success, IMO. Sure, a good neck will likely be less succeptible to those dangers, why risk it? I can't say I've ever seen a thread here about someone's neck exploding during shipping because the strings were tuned to pitch.
As far as the one string at a time thing, I do it for the same reason I stated above and that is to try to maintain a consistent tension on the truss at all times. Not a big deal either way, just a personal taste thing.