The neutral connection will reduce the voltage rise at the substation especially if it is a dense MEN as in a city. You can have literally thousands of MEN connections so the transfer hazard is negligible. If fact disconnecting the MEN may cause hazards in the vicinity of the substation as the...
Fall of potential method measures the voltage of the substation earth mat with respect to remote earth. It does not measure the resistance. If you know the current into the earth mat and the voltage you can then work out the resistance of the earth mat using ohms law.
You could then potentially...