Until the 1960s, building products in the UK were measured in feet and inches.
In the mid 60s, a decision was made to change to metric. Let’s take as an example the long side of a sheet of plasterboard. That had been 8 feet, which is 2438.4 mm. There were two proposals for how to convert to metric. One option was to round to the nearest 10 mm, another option was to round to the nearest 100 mm. In the former case that would give a dimension of 2440 mm, in the latter case it would be 2400 mm.
Some people preferred one option, some preferred the other. The sensible thing to do would have been to choose one or the other and make half the people unhappy. But no. The chosen “compromise” solution was to use one option for some products and the other option for others - thereby making no-one happy, and resulting in people like you making these mistakes sixty years later.
It’s interesting that some people believe that it’s a difference between metric products and imperial products. That’s not true; all of the product sizes are metric, but they are different metric sizes.
Note that in the case of OSB, the sheets you’re using are 2440 long - but the tongue-and-groove OSB boards are 2400 long (excluding tongues).
If you want to learn more about this fascinating subject, note that “Building Metrication News” - part of “Building” magazine published from 1967 to 1969 - is available online:
https://ukma.org.uk/what-is-metric/uk-progress/building-industry/ . Here’s a quote from the first edition:
This was happening around the same time as the change to decimal currency, from pounds/shillings/pence, which happened in February 1971.