I find the coding guidelines by Google a tad misleading, if not questionable entirely.
They advertise against fundamental OOP paradigms such as programming against interfaces, not implementations, and also promote practices such as caching field lookups to save computing time.
I find them questionable not because I think they wouldn't have any effect, but I find them questionable because that's optimizing the 80% of your code where your application spends 20% of its time, rather than the other way around (those figures are obviously made up, but I guess everyone agrees that most Android applications don't spend the majority of their time in evaluating loop expressions).
Where an Android app really spends the vast majority of its time is view inflation and layouting. If you build even half-way complex user interfaces, and have ever profiled your app, you will realize that these are the things which really make your app come out slow at the end of the day. Compared to operations like view inflation, spending time on optimizing your loop variables seems almost ridiculous.
Funny enough, Google put their own guidelines ad absurdum by showing some numbers in an appendix:
Inflate 1 View from XML: 22,000
Call empty interface method: 15
Now run a profiler and see how much time your app spends in onLayout(), Adapter.getView() or inflate(). You may be surprised.