I spent an hour discussing these sorts of details with Eric Bendler (from Tesla service in Chicago) today. He said that when the "transmission" is in neutral, no electric fields are being induced in the rotor and when you switch the drive back on it simply starts up the magnetic fields again. There's no real "shock" to the system... rather, the computer calculates a frequency, voltage and current to apply to the motor to put it into regen mode if your foot is off the throttle, or to accelerate if your foot is on the throttle pushing it past the point where it would have been had you been coasting in drive at that exact speed (if that makes sense). He's going to go back and consult with the engineers, but he's about 100% sure that you can't hurt the car by taking it in and out of neutral no matter what you're doing with the throttle at the time. In other words, it seems that the "thunk" is a calculated one that doesn't exceed what the transmission can handle, and represents the most instantaneous and most powerful action the motor/transmission can take safely at that moment depending on the speed of the car and the position of the throttle.