You definately have to be smart to drop on a hardtail. How ever I disagree with having the fork take the brunt of the shock, letting the front take the brunt of it, will send you over the bars. You land a hardtail just like you would a full suspension. To flat, rear wheel first, on a downhill grade, get the bike to match the landing angle so you land evenly, to an uphill grade, you'll break yourself and/or the bike by doing this. Dropping to flat use your legs to take in the hit, this is why you have the saddle slammed when dropping stuff so you can get behind it with out KO'ing yourself via the berries. Do it properly you won't feel it later. Note: Dropping to flat can be done, but it is best to find one with a transition. A cool thing about landing a drop with a tranny is if done right, regardless of bike, you'll actually gain speed after the landing.
In review:
To flat: rear first
To dh tranny: Parrallel to transition
To uphill tranny: Ouch/$$$
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Appreciate the old bikes more than the new.