Less carbohydrates can help beta cells recover when blood glucose levels drop and become stable. High blood glucose weakens the beta cells, so they can no longer make as much insulin.
At a glucose that is higher than about 10 – 15 mmol/l for days or weeks, the beta cells become weakened, and they might get acutely “glucose poisoned”.
They are then unable to produce as much insulin as is required. When the glucose drops from eating less carbohydrates, the beta cells can also perk up and produce more insulin again.
Clinically this is why acute deterioration of glucose levels can be treated with insulin for just a couple of weeks, and then the insulin therapy can be stopped as the beta cells have recovered.