As establised above, the fuel level changes and the bike will basically flood itself out, that's the idle speed change.
As for technique, well that varies from rider to rider. I like to decend with mine in gear, working the rear brake and clutch to keep the back tire just churning, not locked. I use that method because I have found hills with deep washouts or dropoffs that require a quick burst of throttle to keep from endoing. Hard to gas out of something in neutral!