> Why does iOS lie...
Especially with no obvious "...(4) Profit!" reason for Apple to intentionally lie, I'd attribute this to incompetence.
There are a number of ways to measure available storage space, before you even get into "GiB vs. GB" sorts of issues. So if it's not too much of a PITA, freeing up more space seems a pretty plausible "First Kludge" to try.