I have some some lab data on this. We were paid to evaluate cell replacements for a now discontinued cell. This will be lighter on details than I'd like because of it being private paid testing. At 15F the damage can be as high as 16% SoH after 10 Charge and discharge cycles at 1C/1C. Results vary greatly depending on cell types however with 2%-16% of SoH loss after 10 full cycles. Cold weather rated cells were sub 1% of SoH loss. Beyond 15f it becomes pretty much impossible to push power in and out of normal cells.
