Stepping up my starter - what am I missing

I'm trying to brew a 1.072 OG Pumpkin Stout (Yummy! Out of my thread pumpkin haters!). I'm using yeastcalc.com and it says I need 261 B cells to make this beer. Using the calculator, it seems I can make a single 2L starter to yield 255 B cells or I can make two 1L starters and yield 265 B cells.

I feel like I'm missing something. I have a 2L vessel. Why would I go through the hassle of stepping up the starter for an extra 10 B cells? Or if I'm going through that work, why wouldn't I just do two 2L starters? Thanks in advance for your advice.

 

The only reason to do the step in your example is if you only have a 1L jar/flask. Make a 2L starter and be done if you have a big enough flask.

 

If you have a 2l flask, just watch out for krausen overflow when you do a 2l starter. I've had it happen once or twice - pushed the foam stopper up and out. It's great to get it done in one shot, but more annoying because you have to monitor it more closely.

I found it better to do 1l or 1.5l starters. Put it on the stir plate and let it do its thing overnight. Decant and repeat.