Ive never acclimated a coral besides temp. and light either, but think that it couldn't hurt. Especially if the coral has been shipped in a small bag, essentially of its own waste, for 18 hours. I know without light the waste would be minimal, but it's not a beneficial situation. Maybe in this situation a drip-acclimation would help ease the coral into better conditions, and not shock it. Too much of a good thing can be bad too.
Ive always bought my stock at a LFS
, and the need for parameter acclimation from a 30 minute gentle ride home, I don't feel necessary, but still probably couldn't hurt. Just too lazy!
Interested in any other perspectives...