This is taken from AMPs part 3 article:
A note on virgin brass: If virgin cases are loaded straight out of the box without any sizing, the neck hardness after bullet seating and fire forming, at least in our test rifles, is on average only +15 HV above virgin – not a lot. Surprisingly we have found that these cases tend to under-anneal on the first reloading cycle. It is only after cases have been sized at least once that consistent annealed neck hardness will be achieved reload to reload. This is due to the level of "stored energy” which sizing creates.
Therefore, reloaders should either:
directly load virgin cases and not anneal until the second reloading cycle,
or simply run virgin cases through a neck die with expander before starting the first load. This will pre-harden the cases sufficiently to ensure the first and every subsequent anneal gives repeatable results.