I'd bet more people here do it out of OCD compulsions than anything else. Also, people want the most accurate calcs on their mileage too. The only way you can ensure that happens is to fill up to the same exact level every single time.
Yes, I would agree. The most accurate would be to run out of fuel completely and then refill !!
The mileage would be as accurate as it could be, aka no more forward motion.
I have almost always have done and continued to do the first click off. The difference (on later models with the computer screen, for me, three separate computers) is almost always a bit lower, aka, not far off at all.
So for example, this morning I filled 13.4 gal /capacity of 15.6 gal (MB GLK 250 BT), aka, the low fuel indicator did NOT come on. It went on to post a 36.4 mpg, computer screen. Miles (487) /pen ink 13.4 gal calculation was 36.3 mpg.
So in that sense, what really does it matter 15.6 gal - 13.4 gal @ 36.3 mpg still gives me 79.86 miles???? This of course probably does not include the fuel in the fuel pump.