That might be true, I’m not a mechanical engineer but despite that, my understanding is that within the engine block itself, cylinders are primarily lubricated via the system holding pressure. This pressure starts to drop the second the engine ceases.
You can notice the effect on cars that have realtime oil temp monitors. Mine does, and it’s digital. My stable oil temp is around 216 degrees Fahrenheit. After a start-stop cycle, even for only 5-10 seconds or so, the temp drops about 5-8 degrees. After a minute, the temp is down 25 degrees. That’s significant. Essentially the engine is no longer “at temp” for the first 30 seconds or so after it resumes. That’s 30 seconds of additional semi-cold, under pressure wear each cycle.