Hello; I do not have an answer to the why, but I think that rough cut lumber is closer to the named dimensions. It may be that when lumber is cut at a saw mill, a 2x4 is about the right size and that when it is planned down into finished lumber some of the wood is removed but is is still called a 2x4. That's my best guess. Once you get use to it, it is not a big problem as the finished dimensional lumbers fit together well and the sizes have become standardized.