except the warming up part before pitching. It won't hurt, but is not necessary either. Pitching cold into warmer wort is fine. You just don't want to pitch a warmer starter into colder wort.
definitely agree about that last part, warm starter into cold beer is a bad idea. but according to Yeast (White & Zainacheff), pitching cold starter into too warm a beer can also shock the yeast. it won't kill them, but isn't the easiest on them. with yeast, it always better to change temps gradually.
... and do not warm up before you decant, that will reactivate your yeast into solution and you will pour off active yeast.
i've never had a problem with pouring out yeast. after a few days in the fridge, i have a well packed cake even after warming. i decant slowly and no yeast is lost.
if you decant before warming up, you're kicking up some of the yeast cake and exposing some of the cake to air. this gets them started hours before you really want them revving up.
Of course decanting is not required (especially with a dark strong beer) and you can just swirl the whole thing and pitch
well, i guess it depends on what you mean by "required". it won't ruin your beer to pitch the whole thing.
on the other hand, that "starter beer" is oxidized to hell. have you ever tasted that stuff? it's disgusting. i wouldn't want any more of that in my beer than necessary.
so it won't ruin the beer... but it definitely won't improve it. depending how big a starter you make, you could have a noticeable flavor impact. otherwise, impact is probably small - but why have any impact at all?