Hopefully Martin chimes in on this, but I think I recall him mentioning in the past that the 50ppm minimum is recommended for ales to flocculate as expected, but with lagers you may even be able to get away with less.
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I recall the same.
Me too!
But seriously, calcium in brewing water can be helpful. An important factor is that the adage: "If some is good, more is better" is not really applicable or true in brewing. Including at least 40 ppm calcium in the water appears to be sufficient for precipitating oxalate out of wort. Adding more calcium is truly a matter of taste since it's the most common way of getting chloride and sulfate into the wort. But adding a bunch of calcium is not always good for beer flavor.
Yes, there is a calcium precipitation reaction in the kettle. I recall analytic results from some Sierra Nevada tests that showed a modest calcium loss. So that much is true. But that still doesn't mean that you need to account for that loss in formulating your water. Beer taste should still be your guide and more is not always better.
As mentioned above, 50 ppm Ca is a decent target when brewing ales. That ale target is NOT applicable when brewing lagers since it appears that many lager strains are adversely sensitive to calcium (it replaces desirable magnesium from the yeast cell walls) and there can be unsatisfactory results when calcium content is that high. Be aware that malt provides all the calcium that yeast need for their nutrition and brewing with no calcium in the water will still produce decent beer, its just that some beers can be better with the proper ionic content for flavor.