Out of hundreds of grow descriptions I've read on this site, only one has actually bothered acclimating to 12/12.
Pretty much everyone just switches 12/12.
A reason to taper it down though is that the amount of needed dark to flower is strain dependent. Some strains need 12, some need less. You can properly dial in a strain using this technique and improve flowering by providing more light assuming the strain can flower with less than 12 hours of dark.
If you are worried, you can always taper it down, it's not going to hurt anything.