Just out of personal habit I'd always perform the resets when the engine is at operating temperature. As you know the air to fuel ratios differ from when an engine is cold (tend to be more fuel) than when the engine is warm (more lean). So I'd always suggest to perform any throttle type resets when the engine is warm, with the exception of the twistgrip reset, obviously
Thats just a min-max indication where close and WOT (wide open throttle) is on the twistgrip.
TIP. When performing the twistgrip reset, don't place any additional strain when doing the reset. As this causes the 0 and 100% values to be skewed. Open the throttle to the max without effort, then release the twistgrip to its natural close position.
Putting too much strain on the twistgrip causes the values to be incorrect while the bike is idling, so the idle might be at 3 - 4k revs if this is done incorrectly.