Dave & John, I failed to clarify my stand on this issue by not stating what I consider "an engine at rest".

 I agree with the oil drain down/dry cylinder wall/rings etc. that you mentioned.  But then, are there specs available that say one start a year is worse than accumulative multiple starts throughout the year?

I use my combine basically twice a year ....late spring (wheat) & early fall (beans, corn / milo).  It sits 'at rest' for months at a time, but not neglected.  It gets started at least once a month, probably more often than that....just to keep it oiled up and bat. charged. 

I guess my 'opinion' was based on the more run time you have on an engine, the more chances at dirt / problems will arise and shorten engine life.  I don't think the perpetual motion machine has been built yet....even it's sitting at rest.