When SetAccuracy is used to increase the accuracy of a number, the number is padded with zeros. The zeros are taken to be in base 2. In base 10, the additional digits are usually not zeros.
SetAccuracy returns an arbitrary-precision number even if the number of significant digits obtained will be less than $MachinePrecision.
When expr contains machine-precision numbers, SetAccuracy can give results that differ from one computer system to another.
SetAccuracy will first expose any hidden extra digits in the internal binary representation of a number, and, only after these are exhausted, add trailing zeros. »
generates a number with all trailing digits zero and accuracy 25 on any computer system.