Over the course of many discharge cycles, the battery will lose capacity, and the point when the voltage is no longer sufficient to power the phone will come sooner.
But this is overly pedantic. People generally consider this point to be simply an "empty battery."
Android phones do not suffer these performance changes. Instead, the phones lose battery life over time, and within a year or so, you might be lucky to get 12 hours of life out of a full charge.
You can make an argument that we should optimize for duration or performance, but the difference is that casual Android users are aware that their battery is deteriorating, while casual iPhone users believe their phone is itself deteriorating, or else much slower than the newer models.