2.35 vs. 2.40?

What is the point of the difference? I know the reason for the physical difference. Being that when shooting, you don't need the extra headroom for the optical soundtrack. But this means while shooting that you have a wider image than you will end up projecting. What is the purpose of that? If you're going to make the image wider, why not make it taller as well to maintain the 2.35 framing that better fits the image you want to end up with?
 
Because 2.40 (more commonly 2.39 rounded up) produces (be it only slightly) a different view to 2.35 and that's what some people want. Logical reasoning may not alway be a crucial factor. And here, some aspect ratios to ponder: :Drogar-BigGrin(DBG)
 

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