I use the calculators and tables as are recommended hereabouts and they're usually OK, but I've had to rerun a few stacks with finer steps, for what I think is a mix of reasons. Looking at adjacent images in the stack, and what the stacker does with them, I've thought up some reasons, but some of my thinking is probably wrong here.
"Show us" I can hear y'all thinking. But this post was prompted by Steve Kale's recent question so I don't have prepared stuff to hand.
First, at say 1:1 where diffraction isn't limiting the sharpness, the Circle of Confusion in some of the literature ( which uses say width / 1000 or 1500) is a bit big for a sensor say 5000+ pixels wide ( the Nikon 800D will be 7300 or so wide). Looking at pictures as the in-focus band moves along something like a hair, you can see it. It seems to show more on some features than others.
Second, stackers output pictures tend to lose a bit of sharpness when compared with single frames, we know. Pmax does it more than Dmap, but with some images ( eg hairy ones) Dmap's not so appropriate. Pmax seems to do better if there's a couple of frames with the detail fully sharp. Even Dmap I think, but much less noticeably, and maybe only when the third issue comes in:.
Third - alignment. The software can tug things around almost alarmingly. Sometimes things don't align perfectly between frames ( OK it's much worse if there's dust on the sensor!) Watching the stacker move through, I think the "best fit" can mean that not all the in-focus parts of the image are exactly aligned. Makes sense - if the thing which was in focus is gone, then what can it align with?
I mean if the blue parts are in focus, then the red, there's a problem for the aligner?:

Turning the alignment controls off (either just rotation, (but secure your camera first) or scaling as well) can help, but of course we need those sometimes. I can't say I've worked out exactly what happens, but where I have seen alignment errors occur, and have rerun with finer steps, the output is cleaner. At worst it shows up as "stem stitch" (if you do embriodery), or if not that bad, still something Pmax has bother with.
I've just done a stack with a 10x NA 0.21 obective, which "needed" 5 micron steps.
I'm not sure how ZS works if frames are skipped - does it eg align the lot then stack the even ones, or only align & stack the even ones? It would matter of course.