Deep discharging, below 50% of capacity (state of charge) allows too much lead sulfate to form. Undercharging at too low a voltage or too low a current does not provide enough energy to reverse the sulfating process, thus not enough sulfate is removed to restore the battery to full capacity although the voltage appears fully charged.
Great post. But a bit of clarification on this specific part may help.
The sulfation process is a competing chemical process to the reversal of lead on plates and lead in ionic form in solution. Your battery is metallic lead held on plates and as your battery discharges, the lead goes into solution of the sulfuric acid. When charging, it forces the lead in solution back onto the plates as metallic lead. While the lead is in solution, it can also join with the sulfur in the sulfuric acid forming a lead sulfate. The kinetics of this process are slow. The deeper you discharge, two things happen, more lead is available to form lead sulfate, and the amount of lead coming off your plates is much greater. So when you go to charge your batteries, you are essentially redepositing metallic lead back onto your plates. However, some of that lead may have joined with the sulfur and formed lead sulfate.
The longer you wait between discharge and recharge, the more time the lead has to form lead sulfate. If you discharge deeply, you will also then be replating your plates with lead sulfate deeper into the metallic lead surface instead of just metallic lead deep in that layer.
Unfortunately, at charging voltages, lead sulfate does not convert back into metallic lead and remains as lead sulfate, and no longer is part of your battery capacity. Lead sulfate is broken down at equalization voltages. But if you have deeply discharged your battery, that equalization voltage will not be able to convert the lead sulfate plated onto your plates deep below the surface and you will over time destroy your batteries through sulfation. A process you can't avoid in any case, but one that can be greatly prolonged through proper charging and state of charge monitoring. But you can destroy a batteries capacity very quickly if you don't. We used to say, three deep discharges and your battery is dead.
The marine industry uses the 50% discharge level as the low end cut off. That's really a compromise level. I would never let my lead acid batteries drop below 65%. And that is mighty low, but the constraints in boats makes the 50% number a kind of best compromise.
Chronic undercharging seems to be a major contributor to lead acid battery failure especially in boats. Make sure you fully recharge your batteries after each discharge. Going up to say 95% is not adequate...
Learn how to perform equalization routines.
Just a FYI...
dj