It makes a tiny difference if you are diving tables, because the 3% (max) depth error can throw you over into the next row on the table. So, for example, your depth gauge (which is a pressure gauge) says you are at 99 ft but you are really at 102 ft. This could happen if you are diving fresh water, but your gauge is for salt water. Do you use the 100 ft line on the table or the 110 ft line? Well, for N2 adsorbtion you should use 100 ft, because the tables are for salt water! Remember, it is the pressure that counts, not the calculated depth.