The neutral point of view is a means of dealing with conflicting views. The policy requires that, where there are or have been conflicting views, these should be presented fairly, but not asserted. All significant points of view are presented, not just the most popular one. It should not be asserted that the most popular view or some sort of intermediate view among the different views is the correct one. Readers are left to form their own opinions.
As the name suggests, the neutral point of view is a point of view. It is a point of view that is neutral - that is neither sympathetic nor in opposition to its subject.
Debates are described, represented, and characterized, but not engaged in. Background is provided on who believes what and why, and which view is more popular. Detailed articles might also contain the mutual evaluations of each viewpoint, but studiously refrain from stating which is better. One can think of unbiased writing as the cold, fair, analytical description of all relevant sides of a debate. When bias towards one particular point of view can be detected the article needs to be fixed.