Never in my life I have heard that ungluing pull tabs damages battery. Is the prying (using tool to pry) with metal things when before broken such tab somehow. Ages ago tabs were breaking with ease but Apple changed that already. After ages of 5/5S if I recall properly.
Applying IPA alcohol helps remove glue and if someone don't have physical disability can do that without damage but with proper technique.
Also you need to really act violently to damage this battery even with metal tools, it's not a balloon blowing up at little damage

*
So it has to be for heat dissipation mainly, then Apple maybe experimenting to follow EU law to replace batteries with ease (but I think it's still under debate if it applies for Apple devices or not)
* Statement not applies fully to "Pregnant" battery, but in that case tabs are also loosened at that time so using metal tools is last resort and nobody with so called "self-preservation instinct" would use that - but again IPA and some plastic non sharp tools