Just so there isn't any confusion, conditioning the batteries does not mean preconditioning the cabin. They can be done in the same operation, but each can be done separately (although you can't use the menu to precondition the cabin separately)...
It's harder to move electrons when the battery is cold, so to achieve maximum range, it's good to prewarm them. Depending on the ambient conditions, that can take over 3-hours whereas, conditioning the cabin will only run for about 30-minutes, and at the end of the battery warming cycle, if you've selected that. If your goal is maximum range and comfort, then precondition the batteries and the cabin so the batteries can move those electrons easier and you aren't using power from the battery to warm the cabin when you start.
Should you need the maximum warming, that heater is a 1Kw device, and could be running the full 3-hours. Often, it won't be that long, but it could be.
When conditioning the batteries and warming the cabin, I've seen my EVSE pulling over 20A, or at 240vac, about 4800W. Now, it's not doing that the entire time. So, there's an energy cost to that extra range and comfort. Depends on your needs whether it's worth it. Since you're literally starting with less usable capacity when it's cold out, you're more likely to get your final SOC lower, which may affect longevity. IMHO, it's not the fact that it's cold, but the ultimate SOC you have when you're done, and it's lower if you don't set a departure time and condition the batteries. The more often you get the SOC low, the more wear on the battery. If you can limit that by preconditioning them, you won't have as deep a discharge on the same trip. Probably makes no difference in your typical summer, but if it's cold where you live, it could.