Because the top half is bigger than the bottom half Being a bit more serious the design/fitment of fuel tank senders means the float will run out of travel before the tank is actually full as it, err, floats on the fuel. Especially if you properly brim the tank by squeezing a bit more in after the pump has clicked off. On the flip side only a designer that's stupid (or has an evil sense of humour) will arrange for the gauge to read empty when the tank is actually empty. I design and fabricate fuel tanks amongst other things for a living and usually arrange things so the gauge will read empty at least a litre before it actually is- more if the sender/gauge combo doesn't include a reserve warning light. Doing it this way makes it more difficult to run out fuel even if the driver likes playing petrol station roulette