Like you, I have not found any reference to exactly what is happening to the battery. From what I have read and observed:
1) if you are doing an immediate charge at home, then after the charger shuts down then no conditioning of the battery is happening. While the battery is charging, it will be getting warmed a little by the charging process itself;
2) if you set up a timed charge and include cabin conditioning using the MyAudi app, then while it is charging there will be some warming of the battery. When the cabin conditioning on a timer starts up, one of its advantages (over a quick conditioning) is that it draws power from the wall so that it does not deplete the battery to warm the cabin. However, Discussions on other threads show that this is not quite what happens. When the cabin conditioning starts, it pulls power from the battery. Once the battery drops about 1% in state of charge, the battery starts to charge again getting back up to the desired full SOC. This keeps cycling through while the cabin is conditioned. The battery will get a little more warming from these small charging cycles.
3) if you start up immediate cabin conditoning, the car uses the resistive heaters, which will draw on the battery. So, the battery will get a little warming from the energy drain.
4) if the car is plugged in, but no charging is occurring, there is no feature that allows for warming the battery in the idle car.
Ultimately, to me, the only real gain comes from the timed charge with preconditioning. In that case the cabin is warmed without depleting the battery (that is, unless you get in just before it drops down to that 1% desired SOC) and the battery is warmed a bit by starting the charge so that it completes charging close to your departure time AND while this little 1% recycling is going on.