From the above, I get the impression that IR may reduce as the number of charges increases, is that correct?
Correct . I have preached taking it easy on new batteries for years now. Manufactures do not cycle / form new cells any more for the most part. I have posted many CBA graphs which clearly showed that quality LiPoly cells do in fact improve if not abused to early in life.
Not all LiPoly cells are created equally regardless of what some may believe. The new Hyperion G3 series along with the ThunderPower ProLite V2,Pro power 30 and ProPower 40 are the only ones I have seen that exhibit this level of improvement however.