I found some inclination and this was the first thing I read when googling.....although I'm sure there will be more.
So at the risk of starting a long running debate of disagreement with you I am quoting below.
"Starting the engine in Neutral (manual gearbox)
without depressing the clutch means the starter will have to get the engine parts moving, but also the main (input) shaft on the gearbox. Cold temperatures affect not only the oil in the engine, but also the lubricant inside the gear box. Thus the starter motor will have to contend with the slightly thicker oil within the gearbox at lower temperatures.
As you drive, the gearbox oil heats up progressively due to friction between moving parts and also the oil itself getting into motion. As it heats up, it also thins out, giving better lubrication and making it easier for the driver to change gears (the gears enter better). Transmission oil also has the double viscosity grading system, such as "EP 75W/90": 75 when cold, 90 when warmed up.
When both the engine and the gearbox oils are at working temperature, the engine may be started in Neutral without depressing the clutch. However, best practice is still to depress the clutch when starting.