I believe the answer can only be empirical, not definitive.
To examine some of the figures mentioned:
there is a 20% inefficiency (which I do not know if it is true for most portable charger)
A portable charger that is itself charged from USB (5 Volts) would need a boost converter to be able to supply 5 volts at its output. Boost converters commonly mention efficiency of 65 to 85%. TI's TPS61030, TPS61031 and TPS61032 state 96%, and Maxim's MAX8815A states 97% efficiency.
These figures do not account for possible efficiency loss due to external components (ESR of capacitors for instance) or temperature variation. Thus, treat that "20%" number as indicative at best.
your phone needs power for stand-by, so in my experience, you'll have just 65% capacity.
That would depend on whether the phone is kept powered on while charging, what power intensive tasks (e.g. WiFi, social media polling software) are running on the phone, and even the current draw of the phone in the nominal "powered off" state - Some smartphones do not actually power off completely unless the battery is pulled out.
Thus, that 65% number is also indicative at best, though varying it somewhat is within the user's control.
by industrial standards for batteries is +/- 20% tolerance admitted with capacity.
That number would be defined in the datasheet of the specific battery in question. It would also vary widely by age / charge cycle history of the battery, temperature, contact oxidation and possibly several other factors.
So, while the number is a reasonable guesstimate, it is not definitive.
Note that this last figure is applicable to both, the cellphone battery and the portable charger battery.
So, can one use the magical value 45% as a gauge for portable battery charger?
Clearly not. The only numbers that can be used, even as a rule of thumb, are those empirically measured for your particular situation and use pattern. Even so, the percentage will change widely over charge cycles, season and time of day (temperature factors).
There are very expensive $250- $300 chargers that do higher than 6s, probably closer to 10s, but not a lot to choose from and right now my memory is drawing a blank on their names, but they do exist.
I have no idea why there are not more, but I suspect that the demand is simply not there yet. Lithum batteries at those higher voltages are not as common and can be very expensive as are they chargers.
The charger you link to balances its battery by having a charging connection and balancing connection at the same time. The charging connection is directly connected to the + and - of the battery and supplies the main charge. The other connections are more complicated and, for example, in a 6s battery there would be 7 connections, one at the "-", on at the "+", and a connection or wire coming from every single cell connection. So each time another cell is added to make it a 2s or 3s, a wire comes out between the "+" and "-" of each cell added. So a connection between all 6 cells and one at the botom or "-" and one at the top or "+" and you have 7 wires coming out that will then plug into the side of the charger.
The charger then monitors each individual cell's voltage as it is charging the battery as a whole, but most chargers don't seem to start balancing until the battery is essentially full, or at least one cell is at 4.2 volts. Then it uses the seven wire connection to balance the battery, usually by discharging the higher voltage cells a little via a small current, and then charging the whole battery again slowly. Then repeat until all balanced.
It looks like what you linked to would work, except that they are for smaller number of cells in series than what you want to do.
Another option that would work for you is to do what you are doing - split the 10s into 2 5s and charge them independently, but parallel charge them using a parallel charging board and then you could charge them at the same time.
Check this out: http://www.hobbyking.com/hobbyking/store/uh_viewItem.asp?idProduct=14856
Best Answer
You can always charge a Li-ion or Li-Po battery at less than its specified rate provided that all the normal charging requirements (CC followed by CV, don't overcharge, don't trickle-charge, don't let the battery get too warm or too cold, etc.) are adhered to.