I don't see how the priorities can never conflict.
Skilled play (whether in resource management and resting, or more generally) is about optimising the prospect of victory at minimal risk.
Stories are almost always more interesting when victory took effort or required luck or came at some sort of cost.
If we think of
stories in terms of
war stories - eg the players recounting how their clever play let them beat up Strahd without even needing to use a healing spell during the fight - then I can see that there is no conflict, but I don't think
@Manbearcat has those sorts of grognard
let me tell you about the time we beat Tomb of Horrors stories in mind. He's talking about the actual story that unfolds via play - the rising action, climax, resolution of the fiction of the game as it unfolds.
Your misunderstanding is in the bolded statement. When victory requires luck, comes at a cost, or requires heroic efforts that stretch limited resources, you may have the elements of a good story. However, it is one path to that good story and there are many, many, many others.
Consider the end of Dr. Strange. It wasn't the traditional climactic battle where the hero was stumbling as they landed the final blow. The hero outsmarted Dormammu. Consider the end of Captain Marvel. When she unlocked her full power, she was just going to smack down the enemy and they could do nothing about it. Her power level blew her enemies away.
Schrodinger's Party is right outside the BBEG's door. They're low on resources and badly in need of a rest. They have two primary options:
1.) Rush in. They may have enough gas in the can to win the fight, or they might lose. It is drama. It is the recipe for a good story.
2.) They could retreat and rest. If they decide to do this, they have to worry about what it means. Will the BBEG prepare for them? Or flee? Will it get reinforcements? Will it hunt them while they rest? Will it negotiate with them once it learns that all of the minions that protected it are gone? It is drama. It is the recipe for a good story.
The original argument is inherently flawed because we should not choose between allowing players to play smart or creating a good story. We should create great options for the PCs to explore in a great story, whether they play skillfully, go for the fun over the efficiency (Charge is not always a good answer unless you're playing a Mountain Dwarf barbarian .... having a -1 Deception and lying a lot may not be very efficient, but it can be a lot of fun), or try to play smart but deserve a 'Bless Your Heart' for their tactics.
The PCs navigate your world. You tell a good story around their storytelling choices. There is no conflict between the choices the party makes in terms (in terms of resting or other decisions) and the quality of storytelling. When the moment of rest comes, the quality of story options are not impacted by whether the PCs can or can't rest in that situation.