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When you have maneuvered your opponent out of position behind you this will allow you a margin of error on your drop shot. As they are not on the 'T' they have a greater distance to move to get your shot so you can afford to aim slightly higher above the tin. This means you are less likely to make a mistake and throw away the rally from a commanding position. From this potentially winning situation 'it's a sin to hit the tin'
I'm not saying hit a metre above the tin but a few extra centimeters of margin will improve your shot consistency and make them work for every point. If they do reach the ball they will still struggle to get your drop back effectively, and will probably give you an even easier chance to put the next ball away without the risk.