Always idle your tractor to the lowest rpms without bogging down your tractor to engage the pto. Also idle down to turn off the pto because if you turn it off at a high rpm all your doing is ruining your pto brake.
You could also look at it like this. When you stop at high rpms and your pto shaft stops what kind of damage to you think that is doing to your u-joints, drive line, pto shaft and the gears in the gear box. I have changed enough of these in my shop to know to slow it down before turning it off. JMO