We could get deep into LiIon or LiPo chemistry if we wanted to, but just to clear up an thing or two....
- I fully expect a device in that price range from a manufacturer like Samsung to not take *any* damage if I discharge the tablet. I am fully aware of the damage that can be done to these battery cells by deep-discharging them as I use them on a regular basis in RC aircrafts. I also know that there is a quiet sophisticated dis/charge protection circuit built in any (serious) device that is using these type of cells. The battery aswell as the notebook / tablet have those built in.
It should not not be possible to deep-discharge any device from a reputable company unless you let it sit on your desk for months without charging it at all. It's shut of by the controller long before that happens.
I'd say that the danger is less about actual chemical damage to the battery; and more (as I've previously mentioned) that the voltage will drop too low for the battery to take a charge from the standard charger.
In
theory, the protection circuit is meant to prevent this. Unfortunately, its not failsafe (and nothing ever is) in reality. I've seen it happen plenty of times before on other Android devices, and good quality ones (HTC One X, Desire Z, etc.) where folks have let the battery drain to shutoff, and the battery will no longer take a charge. I wouldn't call it "common", really more of a rarity. But of course, there is always that possibility that Murphy's Law is going to decide that you are "that guy", and than that really sucks.
In some of these instances, letting the device sit on the standard wall charger overnight will get it working again. But sometimes, this doesn't work. In that case the solution was a battery meter with "boost" function which out get the battery back up to the proper voltage. But this equipment is typically only found in specialized repair shops. Buying a new battery was a simple and reletively cheap alternate fix on some past devices. But since the battery is not meant to be customer replaced on the Note 8, this is less of a feasible fix.
Again, this issue in uncommon, but it exists. We all let our devices drain too low by accident, at one time or other. But why tempt fate and probability? There is simply no good reason to drain the device to shutoff on a frequent and intentional basis.