For Bayer sensors, where the image after raw conversion is obtained by interpolation, slight capture sharpening is simply an extension of the interpolation algorithm. Depending on the Raw converter, setting all sharpening controls to zero results in an incredibly soft image, particularly for sensors which have an optical low-pass filter. I don't know what would be a neutral setting in that case.
However, sharpening to the extent that it is visible at the final size should be reserved to after down-sampling. This is for several reasons: 1) it is hard to predict how sharp the result will be when sharpening earlier, 2) the downsampling algorithm itself can be tuned to give sharper or less sharp results and therefore interferes with the manual sharpening, 3) the artifacts that arise because of the sharpening will be combined with downsampling artifacts to yield even more artifacts, 4) (related to 1) the scale (radius)at which sharpening is applied depens on the downsampling factor, which is not known beforehand, and if it is, it is still better to sharpen after.
I'm sure you can think of more reasons.