What exactly is resting? Most operating systems offer modes that don't do much of anything if the machine is suspended, etc. And if it's at rest (meaning few processes are active), then none of the components are doing much of anything.

I'm calling bullshit on this. I'd like to see supporting evidence.

There is value in restarting sometimes, but that's only out of convenience. You could manually restart every service that gets updated without powering off the machine if you wanted to.