I think his point was that if you want to take a Samsung 30Q 18650 cell, and call it a “300 mAh cell”, then it has 5000 cycles. You just have to make sure to only charge it as high as 3.8v, and not discharge it below 3.7v. That is, redefine the voltage of “full charge” and “depleted charge”, and you can cycle it 5000 times.

Similarly, you could also take that 30Q cell, and call it a “3300 mAh cell”. You just charge it up to 4.3v, and discharge to 2.5v. Then you have a 3300mAh cell, but it only has maybe 100 cycles.