So, my partner landed this past weekend and we were quite clear that we were not intending to settle in Canada at this time, but needed to land so we could start setting up bank accounts, etc., etc., in preparation for moving up in the future (not the distant future, but not immediately.) We were very clear with them, and they just wanted to make sure we understood, that my partner was landing, but not entering as a settler. At some point in the future, my partner will enter Canada as a settler, and declare goods at that time.
It's more common for people to enter as a settler up-front with a long list of goods, which can accompany them at any time (CBSA confirmed this to us, although at least in BC, ICBC requires cars to enter Canada within one year of being declared.) But you do not have to enter as a settler when landing. It's just more to explain to them, and something you have to be able to be clear about.
Personally, I can't see a lot of benefit other than procedurally (i.e. it's what they're used to, which means it's easier, and doesn't make them look for other problems) to settling at the same time as you land if you're not immediately moving to Canada. Putting the list of goods together as part of moving makes a lot more sense, and then you still get all the benefits of having goods follow you whenever you want, but you don't take your one-time exemption prematurely.
CBSA really had no problem with it, they just wanted to make sure we understood all of the implications. They were helpful about it, not adversarial. Your mileage may vary, but this being the US thread, there's a shared presumption of legitimacy that we have that you may hear different experiences about elsewhere in the forum.