It is just rounding of the results of V * A * 3600 - or at least that can be part of the reason for the difference.
Additionally, the Watt hours is the volts * amps under the area of the discharge curve, which is not maintaining a constant 3.7VDC as the battery discharges - and the voltage will change depending on the rate of discharge.
To get a completely accurate result, one would have to apply a constant current load and integrate the voltage curve to obtain the result. But, this level of accuracy is seldom necessary, and the simple
V*I*3600 is often sufficient.
Additional note - one cannot FULLY discharge a LiPo battery without incurring some amount of permanent damage/diminished capacity. Discharge below 1V / cell will almost surely reduce capacity, and generally it is avoided to discharge below approximately 1.7V to 2V per cell to maintain longer life.