I agree with "the lower the coefficient of friction between case neck and bullet the better". And I ultrasonic clean my cases, so I HAVE to lube the case necks prior to seating bullets. I use Hornady Unique resizing lube. It applies more easily than Imperial sizing wax, such that a thinner layer can be used, yet 100% coverage acheived. It contains lanolin. Q-tip application of a light coating, and then removal of any excess with a fresh Q-tip. What could reduce the coefficient of friction more than the best resizing lubricant on the market (in my experience)? A product designed to maximize friction reduction between the resizing die and the casing? And isn't seating a bullet basically the same thing as resizing a cartridge case? That's my logic and process, and I think it's sound.
I haven't spent countless hours proving the benefits on paper. I don't have the time or interest to document some of these minutia. It could be a lifetime vocation.
Periodically I don't ultrasonic clean. Then I'll remove excess carbon on the interior of the case neck with a carbon remover like KG-1. Lube the case neck interior with Hornady Unique. Charge the case with powder and seat bullet. Hornady Unique is such an efficient lube that it overwhelms the other interior case neck prep measures. Friction reduction is friction reduction. And that's the bottom line goal in my process. The bullet doesn't know if there's some carbon residue in the case neck or not, as long as the friction is reduced.