I’ve come across this many times over the years going pretty far back (as long as I can remember using Linux, a decade plus). Usually related to data storage utilities and data storage software. For example “df -h” and “df -H” do the same but one uses base 1000 and one uses base 1024. From the man.
-h, --human-readable
print sizes in powers of 1024 (e.g., 1023M)
-H, --si
print sizes in powers of 1000 (e.g., 1.1G)
A lot of data storage software specifically uses IEC units (base 1024) like TiB to avoid any confusion. For example “fdisk -l” output.
Disk /dev/sdj: 3.7 TiB, 4000787030016 bytes, 7814037168 sectors
Units: sectors of 1 * 512 = 512 bytes
Sector size (logical/physical): 512 bytes / 4096 bytes
I/O size (minimum/optimal): 4096 bytes / 4096 bytes
Disklabel type: gpt
I’m glad there’s this distinction so you can have meaningful conversations with people about storage and not get wrecked by the storage device manufacturer size shenanigans (SI instead of IEC). If we could undo everything and make storage device manufacturers advertise the actual size in base 1024 that would be great, but at this point we make do with it.