The main reason why airlines would like to take the least amount of fuel is because it immediately increases payload capacity and thus flight efficiency. This being a cut-throat market there is a serious incentive to cut it as fine as possible. So the regulations around this particular issue are incredibly strict: you have to have a certain amount of fuel left upon landing, you have to write up truthfully how much you still had left and you will be investigated without fail if you cut into the reserve. The good thing about unions here is that they help to make sure that pilots know they are safe reporting truthfully because the airlines can not retaliate if they would pressure the pilot to not report an incident (which all pilots would normally definitely do). So they're a factor, but it is the regulator that writes the rules here and they are super strict about this.

And that's immediately why the calculation of the estimate becomes so important: you now have 30 minutes (or 45, depending) of deadweight + the deadweight for two alternates and an x amount of time in a holding pattern, plus up to three go-arounds. That really adds up, so you have to do your best to get the calculation as close as possible to what it will be in practice without ever cutting into that reserve.

It took me the better part of a year and massive amount of learning to write a small amount of code + associated tests to pass certification. It also taught me more about software engineering (as opposed to development) than anything I did up to that point in time and it made me very wary about our normal software development practices.