For thickness I think it has as much to do with material yield as anything. Any lumber I buy to a nominal size is usually on the low side of the allowable tolerance. For example If I need an actual 1/2" thickness I have to buy 3/4" and mill it down. If I resaw 4/4 wood I still have to mill it and wind up with less than 1/2". Usually 15/32" or 7/16". That being the case I always design for 1/32" to 1/16" under nominal for a finished thickness.
If you're using S4s or S2S lumber the same can hold true for widths. In Phil's example above I suspected the table width started out 17 3/4" after glue up and lost 1/16" from edge planing.
Sometimes lengths wind up to be odd sizes too. An example would be when you're trying to hold the outside dimensions of a box or case to an even 1/8" increment but you have to fit pieces in the interior and the thickness of the exterior parts is undersize per the first example above.
Or, the guy/gal drawing the plans is showing off.
Sharp solves all manner of problems.