Point taken and I will reconsider the choice of the unit. By the way, I got curious about how various tools deal with the KiB vs. kB vs. KB situation.

On macOS Catalina 10.15.7:

  $ head -c 92160 /dev/urandom > foo

  $ ls -l foo
  -rw-r--r--  1 susam  staff  92160 Dec 29 15:04 foo

  $ ls -lh foo
  -rw-r--r--  1 susam  staff    90K Dec 29 15:04 foo

On Debian GNU/Linux 10.6 (buster):

  $ head -c 92160 /dev/urandom > foo

  $ ls -l foo
  -rw-r--r-- 1 susam susam 92160 Dec 29 09:35 foo

  $ ls -lh foo
  -rw-r--r-- 1 susam susam 90K Dec 29 09:35 foo

  $ ls -lh --si foo
  -rw-r--r-- 1 susam susam 93k Dec 29 09:35 foo

  $ sudo cp foo /var/www/html/foo

  $ wget http://127.0.0.1/foo -O /dev/null
  --2020-12-29 09:41:05--  http://127.0.0.1/foo
  Connecting to 127.0.0.1:80... connected.
  HTTP request sent, awaiting response... 200 OK
  Length: 92160 (90K) [application/octet-stream]
  Saving to: '/dev/null'

  /dev/null           100%[===================>]  90.00K  --.-KB/s    in 0s

  2020-12-29 09:41:05 (845 MB/s) - '/dev/null' saved [92160/92160]

This 90 kB (92 KiB) is also hosted temporarily at http://172.105.48.21/foo . When Firefox downloads it shows 90 KB in the Developer Tools > Network tab as well as in the download box [1]. However, after the file is downloaded, macOS Finder shows the file to be of 92 KB [2].

[1] https://i.imgur.com/Y0q5anu.png

[2] https://i.imgur.com/muZKcZa.png