Of course overestimating is in an economical sense more harmfull
Examples given above: Pizza, rocket fuel, money left at the end of the month.
In stellaris you play an empire and not an equation solving calculator
Underestimating of available resources is just as harmful as it increases opportunity costs by hindering beneficial investments. This concept may be less prominent but causes a lot of harm.
And none of the examples you brought up is relevant for stellaris. For once, it is about income, not "left money". And since you can not go negative anyway, it only influences plans you make. You have 90.1 (shown 90) influence, 4.8 income (shown 5) and want to use 50 now and 45 next month?
Rounded UI shows you can do it next month, but you can't. This is the worst case. Catastrophic as being fuel-deprived in orbit of mars? Probably not. You wait one more month.
Other way around: You have 90.1 (shown 90) influence, 4.8 income (shown 4) and want to use 50 now and 45 next month.
Cut-Off Ui shows you can not do both. What will you do? Still spend the 50 or 45 and then wait one more month, jsut as you would have done with rounded values.
But if you wanted to use 95 with the next income and had 90.9 (shown 90) and 4.9 income (shown 4), you
might come to the conclusion you can not afford it, thus using it differently (worse, since it was your second choice). Or you wait, losing one month of benefit from the action (which can be seen as payback on your investion of influence points).