They certainly have no consideration for the complexities of invoicing, giving change and writing out cheques for odd amounts, and most definitely not for the intense irritation such pricing occasions to potentially choleric purchasers like myself.
I am thinking of forming a society to oppose such practices called, perhaps, "Spend a Penny" (SAP) or "Round Up and Down" (RUAD). Anyone wishing to join can do so by sending pounds 49.99.
Meanwhile, supporters can do as I do and reject any goods so priced as obviously not worth the extra penny. As an example, I have already resigned from a wine club which attempted to sell me wine priced in 99ps, especially as this was certainly a case for rounding down.