I have to disagree with this statement. When you use EHR then you are asking for an approximation. It's a method called the "Riflemans Rule". There is error in the result.
If you enter Line-of-Sight distance and angle of inclination then the ballistic calculator can more accurately consider what gravity is doing to the bullets trajectory.
As another bit of information related to this topic, there is another approximation that can be used to arrive at an elevation correction. It's called the "Improved Riflemans Rule". With this method you take the elevation correction called for on a level horizontal shot and multiply it by the cosine of the inclination angle. This method also has some error but not as much as the "Riflemans Rule".