Actually, its been shown that reconditioning helps Li-ion batteries too. HP still recommends it with their laptops as well.
Its not even a memory effect really, its just a matter of recalibrating the battery.
Quote:
Although lithium-ion is memory-free in terms of performance deterioration, engineers often refer to "digital memory" on batteries with fuel gauges. Repeat small discharges with subsequent charges do not allow the calibration needed to track the chemical battery with the fuel gauge. A deliberate full discharge with recharge every 30 charges, or so, will correct this problem. Letting the battery run down in the equipment to the cut-off point will do this. If not done, the fuel gauge becomes increasingly less accurate.
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http://www.buchmann.ca/article23-page1.asp