From my understanding, the intent of the ascent metric is that it
indicates the maximum ascender on any glyph in the font (and
likewise for descent), so the only real reason for the
ascent/descent metrics to be wrong is if the font designer made a
mistake. (And some tools, like FontForge, will automatically set the
ascent/descent metrics correctly for you on export.)
I can't think of any reason why a font author would want to create a
font with an invalid ascent/descent metric.
P.S. This is a resend because I accidentally sent this to
wine-patches the first time... Sorry! That was dumb of me. :)