Just ANY valid reason why this atavism is still in a “modern” engine.
I don’t think there is much of a standard for tangent basis. Almost everything I use has something different.
MikkT is starting to get popularized because of Substance I think.
AFAIK They changed the tangent basis at some point during the Unity 5 beta (I don’t know to what) and changed it back to the original later. I guess breaking whatever assets people have that worked fine in 4, is an issue.