In Beersmith when you tell it the temperature of the mash tun it will adjust the temperature of your strike water due to expected loss in temperature so that you should be at mash temperature when everything equalizes.
If you use the current temperature, say 80 degrees in the summer, or 32 outside mid winter Beersmith will try to adjust your strike temperature so that you are at your, say - 152 degree mash temperature when the grain and tun absorb the heat.
If you preheat it makes the calculation unnecessary or at least the difference is smaller so the error should be less.