I'll make one more attempt to restate this, before getting feedback from you.
You want to round 0.475 to two significant digits, which means to the nearest hundredth. Right?
This means that you want to find the closest number to 0.475 that is a multiple of 1/100 = 0.01. Right?
There are two numbers near 0.475 that are multiples of 0.01, namely 0.47 and 0.48. Right?
Each of these differs from 0.475 by 0.005: 0.475 - 0.47 = 0.005, and 0.48 - 0.475 = 0.005. Right?
So these are the same distance from 0.475, and either could be considered to be "the nearest multiple of 0.01 to 0.475", just as two towns that are each 5 kilometers from you could both be called "the nearest town" (or neither could).
Since you need one answer, you can either choose one randomly (arbitrarily), or follow an arbitrary rule that tells us which to choose (such as the rule you have evidently been taught, to use the one whose last digit is even).
Is this longer version clearer? If not, tell me where you are unsure what I mean, or where you disagree.