If you can slowly engage the PTO, it makes no difference what engine speed is. By slowly moving the lever to slowly engage the clutch, it starts everything smoothly. Excessive engine speed would only cause a bit more slipping of the clutch (or belts in some cases). HOWEVER for those of us with the one button to push or pull to engage the PTO, slower engine speed is a must. My BIL has a shear pin on his bush hog and if you are above idle more than 200 RPM then you will be replacing the shear pin. Even after going to a grade 5 bolt, it will shear the pin if you are above 1000 rpm.The manual for my BX2350 witch should be similar recommends 1/2 throttle and engaging the PTO clutch slowly. Mine starts to engage after moving about 3/4 of the way. once the blades start moving fully engage it.
Idle with no load on the mower, IOW, on the pavement.
If you can slowly engage the PTO, it makes no difference what engine speed is.
I always kick my PTO in AND OUT at a dead idle; however when my brother bought his little john Deere (a 7xx something or other) the salesman told him that john Deere says to engage and disengage at full pto rpm. This just seems bull to me. It's like revving your truck up and dumping the clutch every time.