What's the supposed difference between cotton rag and cotton sheets?

With some of the latest updates, tailoring now requires either rags or cotton sheets in some completely bizarre (and, to be honest, borderline dysfunctional) pattern.
I understand it’s likely a work in progress and all, but:
What’s the supposed difference between a cotton rag and a cotton sheet in the first place?
“Sheet” just sounds like a larger piece of cotton fabric. However, that’s absolutely NOT how the new system treats them. If anything, sheet(1) is just a smaller rag. But what’s the point in delineating between them at all?

I think the idea is that a sheet of material is a more or less contiguous piece, rather than being sewn together random cloth bits from that dress and towel you cut up.

Think of it like square inches in a bolt of cloth, just like your duct tape (400) might be 400 inches of duct tape. If you want to make a dress, or more likely a longarm bag for carrying planks and guns, you need to work with continuous sheets of material.

I can understand the intention here (kind of), but within CDDA structure of inventory management this approach falls completely flat due to the fact you can freely split and merge this “stack” of sheets, effectively making them individual pieces gameplay-wise.

On top of that, even if we ignore this technicality and pretend the sheet is, in fact, “a contiguous piece”, that still implies you should be able to sew rags into a sheet and cut sheet into rags as level 0 tailoring recipes. Right now we only have the cutting recipe.

P.S. More to the core issue: I still don’t understand what’s the goal behind delineating between rags and continuous sheet. All tailoring recipes that now use rags will only accept sheets in the future? How is that different from simply renaming rags into sheets and allowing them to stack?

Rag and sheet are two different items of different size.

I’m not talking about the item “sheet”.
I’m talking about stackable material “cotton sheets” http://cdda-trunk.chezzo.com/sheet_cotton

This one seems to be intended to take on the role of rags as basic tailoring material. But I’m still not sure what’s the goal behind that change, hence the topic. Like, in terms of game mechanics, what will sheets do that rags can’t?

Tailors take sheets (which are bigger than rags) and tailor them into clothes.

Individual cotton sheets are, in fact, smaller than an individual rag. 16 cotton sheets are an equivalent of rag, to be exact.

Well this discussion died. So I’m hiring a zombie necromancer to revive it.

I think ‘cotton sheeting’ could be an item that has ‘cotton sheet’ charges that are never seen apart from the main item. Like a disposable battery, you would be unable to reload or combine ‘cotton sheeting’. You also wouldn’t be able to unload ‘cotton sheeting’ or split it just by dropping half of it. This would give the fiction that we are dealing with parts of a larger-than-rag sheet of fabric more backing and reduce the confusion about what the point of having it exist is.

A rag is 0.08 kg, while cotton sheet (1) weighs 0.01 kg. Which does mean that it is a useful unit when disassembling or cutting apart clothes that weigh less than 0.08kg.