The first few seconds after starting is the worst, because the oil is thick and still down in the pan. So most wear occurs at this time, when the bearings are "dry".
So it may be a good idea to let the oil thin a bit before reving the engine too hard, but shouldent take very long.
If you keep the RPMs reasonable for a minute, I wouldent worry.
When the engine is cold, it will run rich ( extra fuel to air ratio).
This will waste a bit more fuel for the same horse power, but I dont see it as particularly damaging.