Elon had said 80-30, when he was asked. One of Tesla’s consultants recommends 70%.
I suspect most of the threads that reflect learning from the first 4-5 years of Model S are archived or buried under all of the new activity in the forum. But, basically, I think the findings are:
1) A normal battery loses about 5% capacity in the first year, and very little more after that. Way <1% per year.
2) Some batteries retain range better than others. The capacity range people report is probably ~ +/-3%. e.g., 90% on a 5 year old Model S P85 may range from ~218 to 230.
3) There are SOME batteries (very few) that actually develop bad cells. Those will have much more severe loss of range, and are generally obvious.
4) Owner approaches have ranged from active battery management (lower than 90% daily charge, target discharge rate before charging...) to "just ignore it"... charge to 90% every night. Owner approach does not seem to correlate to loss of range.
5) Rated range (what you see on your display) can creep down over time if you do not occasionally charge to >=90% so the BMS will balance your pack, and occasionally run your range down well below 50% so the calculation can re-calibrate. Occasionally means occasionally... not weekly. Lower rated range seldom means that you've actually lost battery capacity, so don't sweat this.
Battery geeks, when pressed, will certainly give you recommendations for battery health. And, they will vary all over the map. By actively trying to manage your battery, you may retain 1-2% of range more over the life of your car. Or, you may lose 1-2% more. Why? Well if you jump through all kinds of hoops to have larger discharge/charge cycles just so your rated range appears better, you may actually be negatively affecting the long term battery health.
So, my approach (and I think most long term S owners) is leave it to Tesla's Battery Management System. I charge to 80% every night normally. 90-100% before long drive. 60% when I'm leaving for more than a few days. If I notice rated range significantly off from what it should be, I will maybe run it down to 30 and recharge between 90 and 100.