Not sure about what the others have seen, but my experience with valve shims is that when they are tight*, going to the next thinner shim gets everything back in spec. For example, if the valve clearance is tight at the bottom of the spec, and the shim is a 2.40mm, going to a 2.35mm shim will bring the clearance back into the upper part of the spec. If the valve was so tight that the next thinner shim doesn't get it in spec, then I would be concerned that the valve may be damaged or burnt, especially exhaust valves.
* this assumes that the valve is at or just a tiny bit tighter than the spec, in other words, the "go" feeler just barely goes with a lot of force. Even if it is very tight and won't go at all, the next shim usually gets things at the proper gap again.
Hope this makes sense. I am calculationally challenged, and doing the math to get shim sizes makes me want to take a nap.