It is true that freewheeling as much as possible is the most efficient. This is because of physics.
If you regen-brake, you are converting kinetic energy into heat and more charge in the battery. Some energy in this conversion will be lost as heat, because entropy.
If you actually-brake, you are converting kinetic energy into heat and, sometimes, sound. All of this energy is lost.
When you accelerate, you are converting battery charge into sound, heat, and kinetic energy.
Any time you convert energy from one medium to another, there are losses to heat. The most efficient means is to convert energy as infrequently as possible. The Neutral gear does this.
In hybrids, like a Prius, you can also freewheel without switching to Neutral by feathering the accelerator pedal so as to neither regen, nor accelerate. The same can be done with a Tesla; it's just harder to do so (if you're in standard regen mode) because the response curve on the pedal is so much steeper. That said, folks do this somewhat frequently (see the "rolling forward in Reverse!" threads).