When I store a car for a season, I usually change the oil right before putting it away. If it's carbureted, I "smog" the engine with Rislone. That keeps the internals (rings etc) nice and lubed up. Pull the battery, crack a window, add some moth-balls to ward of mice and say good-bye.
Agreed. I think letting a car sit can do more harm (unless it's to avoid salt saturated winter roads). A few years back I looked at a BMW 2002 that was only had a few thousand miles on the clock -literally a time capsule car. It was stored correctly, but the guy who ended up buying it, had to put tons of $$ as nearly every gasket and hose had to be replaced. From the motor all the way back to the rear end.