A year ago with probably 5.8 firmware temperatures here got down to the teens and my Model S 85 displayed "heating battery" on the speedometer.
My question when I don't readily see an answer for is, "Why do I care?" Yes, regeneration, but I'm not going to regenerate as much as warming the battery consumes. When really cold acceleration was limited as well but not so much that it affected my commute.
Well, one reason to care is wear on the friction brakes. Another might be if you'd like the car to drive approximately the same way every time you drive it. If losing a few miles of range is not an issue at all, and the things I just listed are, why not warm the battery, even when on battery power? If you don't care about these things then don't warm the battery.