TL;DR
Both statements are true.
Let me explain. (It's true since at least PHP 5.0 (before, I don't know). There comes phpng now, which does fundamental changes, but this principle is still used.)
The cirular garbage collector
The circular garbage collector is just used for circular references. We have them usually when two objects contain references to each other.
As in this case the refcount__gc would never drop to zero… there's still some reference elsewhere, the normal ZEND_UNSET_* (where the asterisk is either ARRAY, OBJ or VAR) cannot unset it. So it has to wait for the garbage collector.
And the garbage collector is only called periodically for performance reasons.
php-src definitions
You asked for the definition of the ZEND_UNSET_VAR? http://lxr.php.net/xref/PHP_5_6/Zend/zend_vm_def.h#4069
And here is the main function for decrementing refcount etc.: http://lxr.php.net/xref/PHP_5_6/Zend/zend_execute.h#74
Which one is correct?
So, if refcount is zero, we are sure that nothing links to it and we can free it. (Second statement: is just talking about the refcount == 0 case)
But, if it's not zero, we mark the variable as to be checked by the circular garbage collector later. (First statement: not necessarily immediately freed)
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