You know what you should do when going downhill when it's icy out??? Drop the trans to a LOWER GEAR and let the engine braking maintain your speed and you don't need to touch the brakes at all. Go figure. ;)
I have no idea how this works with DIESEL engines, since I understand they don't do that without an exhaust brake, but for GAS engines, this is the way I've always done with no ABS at all.
If you have a 4wd vehicle, doing this will allow both axles to aid in the engine braking, so even less chance of skidding.
Of course, if you are going too fast you'll still skid, regardless of what gear your trans is in, but to just say putting it in neutral going downhill in the snow won't lock up your brakes is just nuts IMO...
I know this has nothing to do with the OP original question and he found his answer SOMEWHERE ELSE... :) But, I just couldn't let the snow part go..
Do whatever works for you... I know what works for me and it ain't putting it in neutral going downhill in the freaking SNOW... ;)
Mitch