Sorce, pulling needles usually destroys the "needle bud" that lies in between each pair of JBP needles.
So, to answer your question, about pulling needles to form buds... The short answer is no. Pull needles, and you destroy that needle bud.
Now... There is a technique that sometimes is used to induce needle budding to occur. And that is thinning needles, leaving a few pairs intact spaced out on the twig. Usually the ones on the bottom and top are removed, and leaving a few on the sides. This SOMETIMES works. Needle buds are very unreliable and weak.
I prefer not to use needle buds, or I should say, when I'm styling and developing my tree, I assume I won't get any needle buds. I work with the spring candles and the adventitious candles produced by decandling. These are very reliable and predictable. IF I get any needle buds, that's a lucky bonus. But if I were to depend upon getting any, I'd likely never get any.
I have no clue about Mugos.