restarting phone and battery

I don't think it drains it but I think that the battery monitors are not 100% correct at reporting the battery life so after a reboot, you might be closer to the correct power level of the battery.
 
Reseting drains the battery on many types of phones. My BB used to see major drop from a batter pull or reset.
 
When I had my BB storm a batt pull would drop sometimes 20% from where it was before pulling it (not to mention take 10min to boot up!)

Sent from my Xoom using Tapatalk