The Model S uses a different battery technology than the Model 3. This information is anecdotal and may be correct but I would not personally feel comfortable routinely charging to 100% unless I had a better understanding of the technical aspects of the software lock.
There is nothing anecdotal about having regenerative braking available when the battery reads “100%”. That’s not physically possible on a battery actually at 100%.
Nor is there anything anecdotal about supercharging in the tens of kilowatts when nearing “100%” charge, when batteries that are actually approaching 100% full supercharge at 1 or 2 kw.
Even if Tesla came up with some super good reason to not use the code already present in their vehicle software that they’ve used to lock every other battery so far because the Model 3 has a “different battery technology”, they can’t change the characteristics of how batteries behave when they’re actually full.
The idea of a bottom lock is silly, and doesn’t match confirmed history or observed reality.