You're right, you should never breathe them flat, but you should ALWAYS set your weighting so you can.Don Burke once bubbled...
That assumes you are going to breathe them flat. I normally leave 400-500 pounds in the tanks.
2640/500 means you'll have about 20% of the capacity left when you get to your minimum pressure. That leaves about 12 pounds of swing when you dive the tanks.
If, for example, you blow your depth and/or time, you may be forced to breathe them flat, and the LAST thing you want to be doing on top of an emergency situation is to be struggling to stay down.
Always adjust your weighting for as empty a cylinder as possible.
Roak