Valve Clearance on Larger Camshaft and Flat Top Pistons

That’s because ALL rockers flex. All of them.
The entire valve train can deflect.
" When you change stiffness with a better rocker design, something like a stud girdle, stiffer rocker stand, or stiffer push-rod, the deflected lift is higher with less deflection."
Because ALL rockers worth a **** are not built to the nominal ratio.
"Most are cheated up about a quarter to a half point so that the deflected lift checks very close to the advertised ratio."
It’s all about rocker flex and accounting for it.
The entire valve train can deflect.