All larger cuts of meat should be rested before slicing or pulling (well most methods for preparation include this) to redistribute the natural juices back into the core of the cut of meat. This gives more uniform moisture and less loss of moisture when handling, post-cooking.
I've never heard or read about chilling it to rest, as meats which slowly cool will benefit most from resting.
Chilling to rest the meat before serving may have been related to an experiment someone tried...not sure on that, but I don't see that it could be beneficial. There are certain times when you want to chill the meat quickly after smoking to finished temps, and that would be related to certain methods with sausage recipes, Canadian bacon, and a few other styles of cured and smoked, or cured/smoked/fully cooked meat preparations I'm not thinking of at the moment. This method is used to rapidly stop the cooking process once finished internal temps are reached, giving the best overall product by avoiding overcooking. It's more of a precision cooking process allowing for the best possible product. In general, chilling non-cured meats to rest before serving would not be a considered a standard practice, unless it is called for by a particular regional or ethnic recipe.. that is the only possible scenario I can perceive.
Eric