I don't look at ESCs in terms of cell count. Simply because, as wkerstens says, you can use a lot of different chemistries to power these things, most of which have different operating voltages. I use cell count spec to determine maximum voltage of an ESC. Also I don't typically run my packs to max charge, simply because the initial part of most cell's discharge curve has a steep drop off. And I've been using LTOs lately.
But let's use LiPo as an example. 80% SOC is about 4 volts - that also happens to be where the discharge curve starts to flatten out. If you have a 16s capable esc, that's 67.2 volts that it should be able to handle. If you use a 17s lipo pack, but only charge it to 4 volts per cell, that's 68 volts. The benefits are manifold - keeping a battery between 80% and 30% SOC extends its life quite a bit, you'll stay in the flat part of the discharge curve so your performance won't vary much, and you'll find there's less voltage sag (although you're adding a cell in series, you're also increasing overall power).