I couldn't find any reference to this procedure in the factory manuals. There was a similar procedure used on the older mechanical throttle body equipped vehicles to set the kick down point but nothing on the drive by wire systems. I can't see how this procedure would reset the adaption protocols.
I also questioned the procedure a year or so ago. I was experiencing the Stepper Motor binding - being out of warranty, I held off on fixing it. A VW mechanic from a dealership here in MD suggested the step down procedure. Nothing to loose, I tried it and the binding ceased...of course it came back once the front tires started to slip specially on oddball surfaces. Everytime it happened, I initiated the step down and lo and behold, the binding stopped.
Late last year, I found a dismantler in PA that had a Touareg and I was able to purchase the Stepper of it. Less than 50K on the truck and it had the latest revision. Installed it and everything is well.
If you check Vortex, you will see a few folks doing the step down (specially Passats and A4 Audi's) and it has worked for them. For me, there is nothing to loose but everything to gain by trying it.