I have done it but cannot say it did much of anything or a noticed anything. I'll usually do it for shits and giggles because I feel that the darkness before chopping helps the aromas better and is a good practice for the start of a good cure. Def doesn't hurt. (Example: like not harvesting when the lights are still on because of the chlorophyll and grass smell)
I just read about it. Some do it others don't. They say it forces the plant to produce more resin 24 - 72 hrs darkness. Some believe in it others don't.
The bro science is that when you give it 24hrs darkness while still potted and in growing conditions is that it will produce more oils in the plant as a last ditch attempt to finish itself off. But I only find that it helps with the aroma when cutting.