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The UI that you see when you use a geoprocessing tool is generated from the parameters used by the tool. The tool is simply something that someone wrote to perform a task. The inputs it takes do not necessarily match the parameters required by the underlying ArcObjects methods that it may use. In this case, it is most likely something that was added to make the tool easier for the user to use. You can specify the value in whatever units are available and the tool will do the conversion before passing the value to the ArcObjects method. When calling the ArcObjects method in code, you have to pass in the value in whatever units it expects.