It doesn't really matter. After all whatever you lose you can gain back. I've recounted on several occasions on how I had a bad back injury which laid me up and out of the gym for 16 weeks.
I did rehab for about 10 of those weeks (15-30 minutes a night). Once I recovered and using the experience I had after competitions I deliberately came back to the gym aiming to lift only 60% of the numbers I was using before the injury. I held back from going as quick as possible back to where I was lifting before. It took me about 8 weeks to get to 80% which is a good starting point for any program. A year later I broke another world record.
What does happen a LOT and which I've also written on a few times is that people gain on cycle and lose ALL their gains. But that's cos they fuck up. It's not necessarily a given. All to often it's down to be gung-ho on and piss poor off. Well d'uh. Try being gun-ho ALL the time and see if you can keep more of the gains.