I don't know enough about the actual mechanical wizardry involved, but my guess would be that the transmission has been designed to be driven as one would a traditional torque converter auto ie put your brain into neutral whilst transmission is in D.
Both clutch packs would be fully engaged whilst stopped with your foot on the brake (assumption) so you're just free-wheeling. I would think that the process of manually engaging neutral would not make any material difference other than the wear of moving the gear selector?
I don't really feel any engagement of a gear when at the lights in the way that you do with a slushbox, this is something that some people tend to point out as a negative feature of the DSG (in addition to the problematic DSG units that hesitate excessively and then apply too much force when engaging. I have driven one of these and it was not pleasant).
Between the two co-axial computer controlled manuals I have owned I have not used N in normal driving.
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