you are right.
Admittedly it’s an educated guess.
I can’t find any evidence that discharging to less than 10% and then back to full 100% improves the actual physical properties of the battery, more like the opposite. Discharging and charging batteries by itself only degrades a battery, and the bigger the difference in SoC the worse.
If you did this every day, it would shorten the life of your battery severely.
So I doubt the recommendation is made to improve the battery health.
Reading about BMS systems, I’m inclined to believe it’s to ensure the BMS is correctly calibrated.
Your Tesla's Battery Management System (BMS) calculates your range, battery level and capacity. Over time, BMS calculations may become inaccurate due to drift o
help.tessie.com
Tesla battery management system (BMS) calibration instructions
tesla-info.com