Hasn't it been proven recently that they do in fact grow back? Although a quick google seems to have a conflicting info.. so /shrug
There is some functional recovery after abstention from alcohol consumption due to regrowth of synapses and neuroplasticity, much in the same way our brains can partially recover from a stroke even though the neurons in the part of the brain that was deprived of oxygen are permanently lost. However the recovery is not complete and some of the loss of brain volume is in fact permanent.