Here's my 2 cants. Hand load is fun but plenty tedious, so I try to minimize the number of steps. Most precision shooters believe consistency is important. Most also believe that neck tension has a significant effect on precision. It's clear that neck hardness effects how the case reacts when it's sized and that's why many precision shooters anneal each time.
In a firing/loading cycle there are two events which work harden the case; firing and sizing. And one event which softens the case; annealing.
I'm of the opinion you can anneal before or after sizing, particularly if you anneal each time. I fire a single shot bolt gun without an ejector. I remove the spent case, put it on a clean towel and then into a baggie. Once in the reloading room, I lube the cases and deprime them in a neck-bump neck-sizing die which includes a depriming pin. I can do this because the cases never get dirty or gritty.
Then I tumble them in wet SS media, dry them, and anneal them. At this point they're ready to prime, charge, and seat.
Or, if you like or if your cases get gritty at the range, you could deprime them with a dedicated universal deprimer, clean them, anneal them, lube them, size them, clean them again, and then prime, charge, and seat.
With my routine the cases are slightly softer when I seat the bullets and slightly harder when I resize the necks than if I were to anneal just before resizing. If you anneal and then size the necks would be slightly softer during resizing and slightly harder during bullet seating. If there is a difference with the end result, it is small. The most important thing is that you use the same routine for each cycle.
Of course, if hitting a paper plate most of the time at 50 yards is sufficient precision and especially if you anneal once a year, then a different routine might be appropriate. But for those who anneal each time, I think you should choose a routine which gives you the most efficient work flow, unless you're trying to get away from your wife in which case the least efficient method might be preferable.