It doesn't make sense if you have rounding.
Imagine we have 3 products each costs 3.33$ and taxes of 10%.
With normal rounding customer will pay $3.35 for each, with total of $10.05 tax_excl and $11.055 incl
But he must pay: $9.99 tax_excl (rounding to $10.00) and then 11$ tax_incl.
So, we have, for example, 0.055 of difference.
For example, in Most EU countries you need to round centims to 5.
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