[IBM]

They did in the 10.2.1 update [1]. As well as interviews with the tech press about it [2].

[1] https://support.apple.com/en-us/HT207453

[2] https://techcrunch.com/2017/02/23/apple-says-ios-10-2-1-has-...

[CoolGuySteve]

My iPhone 6 is benchmarking at 25% lower than the average when fully charged and this warning is not being displayed. So clearly shenanigans are at play.

[shawnz]

Are you testing on a fresh install of iOS with no background apps?

[CoolGuySteve]

Yes and yes. My experience is shared with a lot of other random commenters. Clearly the threshold for this battery warning is lower that the threshold for throttling.