Well that depends on what you believe is happening at 104 (40 C). For the record, this is where I dough in and I enthusiastically support it.
Beyond what I believe happens*, I use this rest as an opportunity to test and adjust the pH before I am at the higher rests. My experience is that if your water has a positive (or low negative) residual alkalinity, you can brew just about any beer including stouts and porters without have to ever raise the pH (for pale beers you will have to lower it). Search for posts by AJ Delange on the brewing network forums or google for his website to find out more about this. So what I would do is this (assuming starting from distilled).
1. Add enough calcium, probably as calcium chloride for a porter, for enzymatic cofactor purposes. 50 ppm is plenty, I use 30 ppm all the time (tap water) with great fermentations and great yeast clearing.
2. Use yeast nutrient since your distilled might be lacking in trace nutrients.
3. Once you have doughed in at 104, check the pH (remember the .3 pH bias in the precision strips if you use those, consider a pH meter if you can afford it). It should be 5.2-5.8 and I personally shoot for less than 5.6. If it is low (it won't be) add a little chalk and wait a few minutes and check again. Only increase temp to protein or sacch rest once your pH is good.
*For what I believe happens at this rest, buy the late Dr. George Fix's books or search for his posts on HBD.