Not on a very good track so far but you'll get there...
First, lithium batteries as of today are non-rechargeable. There are chargeable lithium cells but they are niche / development / lab products and unusable in real world so far.
So we have to assume you are talking about lithium ion cells, completely different animal.
Then, "charging to 3.0V" would not make sense with the most prevalent LCO, NCA, NMC, LMO, LFP chemistries since on all of them, 3.0V is completely discharged. So maybe you are discussing lithium titanate oxide cells such as Altair Nano? But here, full charge is at 2.9V so 3.0V is already slightly overcharged. So this 3.0V thing just doesn't make any sense.
Assuming you are indeed discussing the most typical li-ion cells of today, that would be NCA or NMC, idea of derating capacity to 85% bringing you 210% extra lifespan is iffy. Yes, if you consider high-current cycling up to 100%, that could be a case in some carefully crafted test, but you could get similar lifespan improvement by just charging more slowly from 85% to 100%. Calendar fading at 100% and 85% is possibly the same; it depends, some cells get improvements, some others don't. Usually you start seeing significant results below some 70%.
It's possible the other Samsung doesn't have the 85% option because on that cell chemistry, there just is no difference, or they have made other "automatic" improvements (like finding out by testing what I did years ago; just limit current a tad near 4.2V!) Another possibility is, there is difference but they want to play the planned obsolescence game.
I don't believe any tablet uses chemistry where 100% charge is at 4.4V, but I might be wrong.
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