lol funny thread
ok the "resistance" everyone is talking about is a mechanism in all modern transmissions called synchronizers. their job is to match the speeds of moving parts in manual transmissions so that when you shift into any gear, everything is moving at the same rate and you don't hear any grinding or popping when the gear is engaged.
the resistance is just that, resistance. if you force it into first before it is ready, it'll go, but you'll knock gear teeth. not a great thing. not a horrible thing.
the synchronizers are a wear part, as they are designed to take something that is moving at one speed and change it to another speed. just like brakes, clutches etc.
obviously, the more often and more extreme the speed change (ie shifting to first at 30 mph all the time) the more wear you are putting on this part. just like if you go out and burn the clutch all the time or brake like a maniac.
anyway, to sum up, you aren't doing any "damage" by shifting to first before being at a complete stop. you're just causing wear parts to wear. the only drawback is that I've never heard of anyone replacing synchronizers. if they wear out (and trust me you'll know when they wear out) you'll probably end up on the hook for a new tranny.
hope this helps.