This is similar to what I've read. That the longer you stay up the more it impedes your mental abilities but you don't incur more "debt". That no matter how long you stay up you fully recover your facilities after one good nights sleep.
Do you have any links? It is contrary to everything I have read and my own experiences. When I pull an all nighter then sleep well the next day I am still wrecked.
From anecdotal experience, generally you'll need 2 consecutive nights of recovery sleep to recover from serious deprivation (whether chronic or acute). 1 usually isn't enough.
