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very good question... do and see what happens...

Yes,

Use RND() for example, RND(WC) will round to the nearest unit (square footage in this example) of the Wall and Ceiling area.  However, in most cases the actual area should be used unless you are dealing with something that involves waste and then the replacment of the item may be rounded up to the nearest full unit for example roofing but the removal should be based on the actual area. 

Although I often note 32Sf, 64, 128, etc when dealing with smaller patches of drywall and paneling to allow for full sheets, we should keep in mind that the program is basing it's price on a 10% waste factor for paneling materials.

So if you are going room to room and scoping all the paneling to be replaced, I wouldn't want a reader to get the idea that everything needs to be rounded up to the nearest full sheet (like you do with bundles of roofing). Roofing and carpet don't have a waste factor built into the price because the software knows those items are often adjusted for waste by the estimator.  If you R&R carpet, Xm8 will suggest 15% waste on the "put back" but the other stuff like this paneling example isn't like that.  The material waste is built into the price. 

Here they are saying a 32 Sf sheet will "yield" 28.8 Sf

This is allowing 10% waste 32Sf - 3.2 = 28.8 Sf yield per sheet of paneling.

183.74 Sq ft divide by 32 = 5.74 sheets of actual surface area 
183.74 Sq ft divide by 28.8 "yield" = they are financially allowing for 6.38 sheets of materials to do this project. 

Who knows, maybe the contractor needs 7 full sheets. Added waste can be allowed when the project needs it, just keep in mind that Xm8 allows 10% and it's the same on hardwood flooring, 10%. 

If you are "burdoned" with using Xm8, you can click on the "i" next to the unit cost to get more information.  In this image you can see the paneling materials, how much adhesive and nails they are allowing, the labor rate of the installer, and the other tabs are going to show how they arrived at his productivity.

Thats another good tool, you can see the combined material for all the rooms, or turn off selected rooms.

Today I did an estimate for a small cabin and it needed 100 Sf of T&G paneling in the ceiling, the materials allowed on that summary page shows 118 Sf, and the "info" on the unit price shows a yield of .85 so they have a 15% waste factor built into the material price.

118 Sf x .85 is rounded to the 100 Sf in my estimate, so that works out.