Unless you’re doing a drip acclimation that lasts days, it’s pointless. An hour or two hour long drip acclimation is no different than just putting it in the tank. Corals slowly take in and expel water through diffusion, they are not a fish that depends on hemoglobin for respiration and is more immediately affected by differences in PH, salinity, and temperature. Drip acclimating corals can actually be detrimental as they are not able to properly respirate in a bag or small container. Doing short (as in less than a few days) drip acclimations on corals just shows a fundamental misunderstanding of how corals function. What’s really perplexing is people who do drip acclimations and then dip their corals in harsh chemicals, it’s logically baffling, why would a coral need to be slowly acclimated to tank water but not to harsh chemicals? It’s recommended to slowly raise or lower parameters in your tank over days and weeks because corals do not respond well to change, a coral is going to go through the exact same stress of being put in a new tank regardless of whether you drip acclimate or not, again, the difference being that the coral can’t properly respirate in a bag or small container, so you’re just adding to the stress by drip acclimating.