Yes, but that also doesn't get any energy back on descent, quite the opposite, that is "riding the brakes on your way down"

Well it's not all lost otherwise it'd be a stall spin accident caused by performing the maneuver with too little airspeed. And that's hard to do. It's a noisy maneuver, the air slamming against the fuselage makes itself heard. Once performed it's not easily forgotten.

More dangerous than inadvertently spinning with too little airspeed is the possibility of shock cooling when relying on a forward slip for too much altitude loss. It really does need to be well-controlled.

I thought this topic was about energy gained and lost during a go-around. If velocity was V and altitude was H before the go-around, and velocity and altitude are again the same V and H after the go-around, then it follows that all the potential energy that was accumulated during the go-around (from converting fuel into altitude) has been dissipated (lost). Otherwise V would be higher the second time.

The subtopic changed from energy gained during descents to descents in general