I have years of working practical experience with rechargeables of all types, and recalibration is rarely needed since Li-Ion/Polymer batteries have a microchip that monitors voltage, current, charge state, number of charges, etc. These are called "intelligent batteries" due to the integrated chip. Generally a recalibration is not required for at least a year of typical usage, and ONLY if the device does not recognize the state of charge properly.
That's correct as the microchip shuts off the charge current and prevents overcharge.
Actually the recommended charge level for storage is 40%, with normal temperature extremes - don't freeze it and don't overheat it. The reason is that Li-Ion uses a corrosive chemical reaction that is somewhat unstable, and storing at higher levels causes faster deterioration of the membranes in the cell structure. 40% is high enough that it will maintain a charge level long enough to prevent triggering of the safety circuit for up to a year. Li-Ion should never be stored for longer periods. If you intend to store for a long time, it's a good idea to recharge the battery once or twice a year to keep it stable and functional.
Ideally you never want to run below about 30%, but we all know that's not practical for a phone or tablet. As I mentioned in my above posts, just try to keep it charged up whenever you can and the battery will last longer.
Once of the great things about Li-Ion is that they work best with partial and top up charges. As long as the battery hits about 50% or more, you can unplug it and use it. Don't be afraid to unplug it when it hasn't reached a full charge. There are many times where you may need to give it a partial charge and run out the door...that's ok as long as you're not silly about it.
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