In binary representation of the values maybe 4.72 is the closest, but we are talking about mathematic.

This is from the description of the ROUND function in the documentation:

Rounds a number to the nearest integer. If the fractional part is exactly 0.5, rounding is upward for positive numbers and downward for negative numbers.

So .725 is all cases is rounded up to .73 as it should be, but in one case it is not.