Definitely with you on the math. I much prefer the numbers that multiples of 360 give me.
However, if you're using something like Skala to preview your mocks, everything would look a little smaller in real life than in your mockups.
If you're following the Material guidelines, this probably doesn't matter too much; you're going to be spacing things at 8dp, 16dp, 24dp, etc. regardless of how it looks on a test device.
If you're creating your own layout guidelines, however—and you want to be sure you're seeing what the end user will see—then using the correct scale becomes more important.
Definitely with you on the math. I much prefer the numbers that multiples of 360 give me.
However, if you're using something like Skala to preview your mocks, everything would look a little smaller in real life than in your mockups.
If you're following the Material guidelines, this probably doesn't matter too much; you're going to be spacing things at 8dp, 16dp, 24dp, etc. regardless of how it looks on a test device.
If you're creating your own layout guidelines, however—and you want to be sure you're seeing what the end user will see—then using the correct scale becomes more important.