Yes, you'd think that, Kevin. But the width of the boards and the distance between angles makes a half piece, or a 3/4 piece, necessary to make up the gap. I thought it better to have that on ffor ceiling so it's not overly noticeable versus lower on the wall/ ceiling junction.
Plus, it's waaaaaaaay easier to deal with that on the scaffolding rather than lower which is closer to the ground!
Cheers
Dave