While I have seen evidence on my phone of this being somewhat true, the article doesn't take into account the way the log system works. If you wipe battery stats while fully charged and plugged in, then reboot, and then unplug, you will be starting from scratch with a fresh slate. This can be both good and bad. Bad as mentioned above, but it can also help if something corrupts the log file. Things like FCs or system crashes when the log file is being written to are the most obvious examples, there are others.
Here's an example of what the article mentioned, how your battery may not be used as efficiently as possible the first couple of charge/discharge cycles. This screenshot was taken at the end of a day of battery testing with the popular charge/wipe_stats/reboot/unplug method, the phone has no idea how fast it is using up the battery's capacity on this first discharge cycle: