NTFS Volume Permissions

So I have a goofy question. I've always refrained from granting permissions at the volume level for any of my end users. I usually create a top level folder on the volume and create the share and set share and NTFS permissions there (big fan of ABE as well as I come from a Novell background).

I was asked today why not set the permissions at the volume/root level? I have a voice inside my head saying it's a bad idea, but I can't think of any technical reasons why you couldn't do it? Specifically, I can't think of a technical reason why I wouldn't create a share there?

Here's what I've always done:

Volume = D:
Folder = D:\Apps

I would set the share and NTFS permissions at the Folder (Apps) level.

Here's what I'm being asked about:

Volume = D:

Asked why I don't just share out "D:" as "Apps" and set share and NTFS permissions there.

Any best practice on this or does it "just depend".

Thanks,
Timmr72