I always check how far the nipple will screw onto the spoke thread first. For my current Sapim-Sapim Spoke-Nipple combination, I've found the answer is not very far at all, and anything more than a tiny bit of spoke above the very top of the nipple will see the threads bottoming out on each other. Unfortunately that leaves very little room for error, as the nipple slot is only about 1mm deep, and some people suggest that the bottom of the nipple slot is an absolute minimum spoke length, so as to prevent the nipple acting in tension. The subject of rounding is a tricky one, seeing as some spokes only come in 2mm increments. If you have a required length of 263.8, rounding down would see you at 262mm. I rounded up my calculated lengths of 265.3, 263.8 and 265.4 to give me lengths of 266, 264 and 266, and all the lengths came out good.