I think this stems from a broken mental model, whereby tabs are regarded as "representing x number of spaces", where x is some unknown variable in the editor of whoever created the file. These people say things like "tabs are just a compression mechanism" and "tabs are inconsistent across editors". In the minds of these people, spaces have primacy, and tabs are just weird inconsistent not-spaces that catch you out.
The proper mental model, of course, is to recognize that tabs don't represent any number of spaces - they represent indents, and that's that. You could quite happily set your editor to display tabs as indents π spaces wide. It is an error on the part of the person writing the file to assume any particular tab width.
There are a few coding style conventions that break the assumption that the indentation should strictly reflect the nesting depth, like breaking up a long argument list over multiple lines and trying to line the second line up with the opening parentheses. In my view these are bad coding styles anyway and should be retired.