As I understand it, on some cars the in-tank fuel pump is cooled by the fuel. So running on nearly empty tanks might shorten the life of the fuel pump, though I don’t think there are any hard data to show it actually happens.
billehunt, you are correct that the “crap” goes into the fuel lines anyway (the in tank filters are usually worse than nothing), but with less fuel, the percentage of crap-to-clean-fuel is higher. It’s a moot point though, because the in-line filter gets it before it gets to the engine.
scr4, not only cooling, but lubrication, I once ruined a 200 aftermarket pump by running it dry. (Admittedly, not **hard** data, FOAF at best). But, in-tank pumps are labor() intensive to replace, so why take the chance?
I’ve noticed and lived with this phenomenon. My present car’s fuel guage is probably a linear sampler as described above, but the guage faceplate is such that the needle’s full traverse covers ~140º, with “F” @ (0º due west, uh, horizontal) 20º, 3/4 @ 30º, 1/2 @ 45º and 1/4 @ 90º (“E” @ 160º - all angles rotated counterclockwise).