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I think in the SSD context what is really meant is totally unused. e.g. not even in a partition?
Most SSDs already have spare flash set aside that isn't even user-accessible.
I don't know that much about SSDs, but I think I know that most memory chips are some "round" multiple of 1 GB these days. So let's say, for discussion's sake, that your average 128 GB SSD has 16 chips of 8 GB each. (I have no idea really, I'm just saying.) So how to you get a drive of only 120 GB, by leaving out 1 chip? I serious doubt that. But I could see the manufacturer reserving that last 8 GB for spares, same as with HDDs.
If I called a support department at an SSD vendor and they told me I had to leave 10% free to maintain performance, I'd say "will do... now please send me a rebate for 10% of my purchase price."
I heard that if you shove a popsicle up your ass you'll vomit gummy bears..
Under-provisioning (at least on the end user side) is largely unnecessary with current SSDs.
One exception would be if you're RAIDing SSDs on a chipset or system which doesn't support TRIM in RAID - then it would help delay the inevitable (but overhyped) performance degradation that comes from read-erase-modify-write cycles and write amplification.
Or if you're using a single SSD on a system which doesn't pass TRIM commands... but that's highly unlikely these days.
Just use your SSD like you normally would and don't worry about it.