First, expected and real world outcomes do not always match (your mileage/efficiency may vary). Often, volumes are not correct after the mash. Boiling down to the correct volume is a common practice for AGers. It that cheating because they mis-caluclated? Sometimes grains keep a bit more water than expected or calculated resulting in an over-shot gravity. If I "filter" my water through my grain bag and call it a "sparge" would you be OK with that?

(Yes, I know I'll pull a bit more sugar if I do that.)
Second, if I calculate for a certain volume, then my hop utilization should be pretty close for that volume and possibly would be over-hopped if my volume is too low (unless there is something I'm missing here). I haven't noticed a problem, but I don't brew super hoppy beers either. I would not be surprised to find that topping up can screw with some of those beer styles.
Third, one "rationale" for AG brewing is saving money: mission accomplished on that count. My "challenge" is to make good beer; hitting my numbers spot-on is cool, but I'm happy with a quality product that may or may not be "perfect" according to some recipe. I know these things are important to others, to whom I say "Go for it, if that makes you happy!"
Finally, I'm satisfied with my process and product (and so it my wife), so all is good.
That is my "reasoning," anyway. I'll top up an AG batch if I think I need to (rarely more than 10%, though -- so I'm never too far off).