someone sure hated shoulders on his SRs...Seems to have been popular with Japanese barbers., sometimes it was done pretty well but often kind of ham-handedly. You can see how this one has the heel ground forward and also the tang was ground off too...complete with scratch marks up onto the face of the blade. I'm guessing they found the shorter cutting edge easier to use (think of the size of a typical kamisori compared to a western straight). As far as honing, no it doesn't make any difference, in fact it's probably easier because you don't have to worry about honing up onto the stabilizer.
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It has to do with grip. If you're shaving someone else, you can hold it kamisori style with the scales straight out, and the ground off shoulder allows for you to comfortably hold it between the thumb and one or two fingers, choking up on the blade.someone sure hated shoulders on his SRs...