PADI used to have students do a task on the surface and then do it at depth during the deep dive of the AOW class. Many instructors had them do math problems. They ended that without an explanation that I saw, but I think I know why. In my experience, the students usually did better at depth than they did on the surface. I suspect that was probably because the practice on the surface got them back into practice for something they had not done much in a while.