There are other reasons beyond tax tables PeterBartholomew1. Commission scales, discount tables, etc. I don't want 0. 0 suggests a match. I'm not saying I'll never use If_Not_Found, I absolutely will, but probably just as often, I want it to throw an error so I or the user will know either something is wrong, or that the table is in need of adjustment. If someone pastes in 150,000 from a web page into and it goes in as text, I want #NA, not 0. If someone busts our commission scale by selling more than the top bracket, I need #NA, not the wrong amount to pay the person, and certainly not zero.
Just saying there are lots of reasons to use something for the match mode other than 0, and it seems to me if you are going to use If_Not_Found, you'll be specifying match_mode to ensure you are thinking these scenarios through. Now that I think about it, even with match_mode = 0 (default), I'd be worried of the pasting text version of a number into a numeric field returning something besides an error.