Manual VB or not you do not want to ever shift to neutral at speed.
Simple explanation is, the planetary gears that produce gear reduction in 1st and 2nd gear, when shifted to neutral are no longer "driven" by the forward drum. They begin to "drive" the direct drum if there are no clutches engaged.
When this happens, they overdrive the direct drum. Gear reduction backwards is gear overdrive.
So if you are doing 120 at the end of the 1/4 mile and let off at 7000 rpm, you start overdriving the direct drum it may see well over 10,000 rpm.
It is a cast iron component and it can centrifugally explode.
You really shouldn't downshift either.
A downshift from 3rd to 2nd causes the direct drum to go from engine rpm to a complete stop. This happens on a 1-2 shift anyway (albeit from 84% of engine rpm) BUT, it is slightly less harsh because the clutches engage to make it happen. There is some slip of the clutches as they engage that let the drum "spin down".
In 3rd gear the intermediate or 2nd gear clutches are already engaged, so the directs release and you are back in 2nd.
It goes back to the direct clutch being driven by the planets. A 3-2 downshift under acceleration isn't nearly as much shock as a 3-2 under deceleration.