This isn't requesting an answer to the question as its been discussed in a little bit of detail elsewhere! However, Basic Brewing radio in conjunction with BYO are doing an experiment to see the effect of racking to a secondary (good or bad) and I thought those who haven't heard of it may be interested in getting involved as it should give some factual information (rather than gut feeling and personal opinions). Details are in the March 15th 2012 podcast which can be found at http://www.basicbrewing.com/index.php?page=radio
or through itunes.
For those of you that don't listen to the podcast, they do a lot of experiments to see the effect of different practices and are worth listening to (in my opinion as a very new brewer).