I have to side with Rokko here, i work in the mobile handset industry, have done for 15 years, tones of work has gone into battery design, and the move from Ni Cad to Li ion batteries.
Part of the company i worked for actually designed batteries from the chemical level up. And what Rocko said is true, no conditioning is required, Lithium batteries are not like the Ni Cad (which did require conditioning). The full cycle discharge and re-charge people are talking about is to calibrate the battery meter so it has an idea of how much capacity the battery actually holds, its nothing to do with conditioning the battery, that is NOT needed.
Further more he is 100% spot on when he said about small depth of discharge, the chemists who worked in the devision i managed told us that the optimal way to treat a Li ion battery is to keep it cool, and mostly if possible only discharge it to around 40% then recharge, do not perform complete cycle charges (100%-0) each time.
Apple recommends a full discharge to make sure the battery meter is accurate, by doing this once a month is makes sure that as the battery degrades slightly over time the gauge adapts to this. The whole advatage of Li ion is that is does NOT require conditioning !
heres a quote
Lithium-ion is a low maintenance battery, an advantage that most other chemistries cannot claim. There is no memory and no scheduled cycling is required to prolong the battery's life. In addition, the self-discharge is less than half compared to nickel-cadmium, making lithium-ion well suited for modern fuel gauge applications. lithium-ion cells cause little harm when disposed.