Setting the default for sharpening, noise reduction (luminance and color) for import

I think I have a better solution, as I understand there are several ways to 'preset' your import.
I did research for myself and the main goal for me was to prevent the 'has development adjustments' tag on all photo's.

Preferences | Presets | Raw default:

I find this is the best way to set your presets when importing your photos. This is the RAW processing baseline for all imported photos and all photos after resetting in the development pane. Because this is the baseline, setting for example the sharpening to zero will not tag a photo with 'has development adjustments' because it's the baseline or default RAW development.

So the big thing to understand is that this preset will be applied when resetting the developments in the developer pane. 

Apply preset when importing photos:

Although you can apply a preset on all imported photo's, this preset will be removed when using the 'reset' button on the development pane. This because the import is seconded by applying automatically a preset so this also gets recorded in the edit history of every imported photo. Resetting the developments will revert to the RAW defaults preset.
Also all photos imported with 'apply presets when importing' will be tagged 'has development adjustments'.

Therefore I think it's better to (temporary) change your RAW default preset when importing photos or reset the developments to accomplish your goal instead of applying a preset when importing. I find this way much more of a clean approach (mostly because of the non existend 'had edits' tag) than apply when importing. Also because resetting will revert to RAW defaults and the preset applied on importing will be lost as well.