Re-booting once in awhile is a good idea, as I think it helps the device recover memory and perform better. I do believe the OS is a little buggy and could have some memory leaks. I like the idea posted earlier where the person has thier unit turn itself off and then back on around 5am each day. Might set mine up to do something similar.
I don't buy the "update tower" stuff, if that were the case you would have to re-boot everytime you go into a different area.
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What some of are describing about towers sounds like start-up polling. Any cellular device polls for existing services upon startup or after restart. If the handheld has a signal it is possible that it will not "know" about any subtle system changes until it has a reason to scan for services again. An example is when you have poor reception and you restart and suddenly have good reception. This has nothing to do with new towers or getting network updates and does not require you to pull the battery out! Just cycle the power or turn wireless off and on again.
This said, like any computer, periodic reboots do have a benefit in terms of eliminating built up garbage data and process memory drain. I do one every so often just out of habit (ppc user). I also do a factory reset and reload a couple times a year just to keep things working well (especially if I've been uninstalling a lot of test software).
