shifting
I think the point is to have the load off the tranny. For instance when up shifting you can take the load off the gears by backing off the throttle for a split second or by grabbing enough clutch to do the same thing. It's not like the transmission gears come to a stop in the time it takes to complete a shift, its all about engine and countershaft speed synchronization. Same goes for a downshift (4 stroke more so), you don't want full engine braking on a 4 stroke, just enough throttle to take the load off and it shifts smooth.
Benefits: I have found that I almost never hit neutral when not using the clutch if i do end up in a 1-2 upshift. Also fatigue is less for me when using throttle to make smooth shifts.