We've had this debate before, Richard.....I'll repost my explanation on why I cut Zero frets to 0.010" taller than the other frets:
From many years of building basses with zero frets, I've found that trimming the zero fret to about 0.010" above the other frets works best. It's the same as you'd cut the slots in a conventional nut. And that number works for any gauge or string type. If you take it lower than 0.010", the "buzz threshold" on the first fret is lower. You would have to leave the overall action higher to avoid buzzing against the first fret when playing the open note. Leaving the zero fret higher than 0.010" makes the first position feel stiffer when pushing the string down.
On any thread about zero frets, someone will jump in and argue that the zero fret should be exactly level with the other frets. After all, it's just another fret, right? Why should it need to be higher? And, likewise, why should the bottoms of the conventional nut slots be higher than the other frets?
The reason is because of the curvature of the neck. To get the lowest possible action without buzzing, the neck needs to have a slight relief curve. With the strings under tension, the truss rod is adjusted to allow the neck to bend into this slight upward curve. The ideal shape for this relief curve isn't a constant curve; it's actually one quarter of a long shallow ellipse. This ideal curve is nearly flat at the heel, and the radius gets smaller as it gets closer to the nut. It curves up at an increasing rate as it gets closer to the nut. Necks are designed to do that. Under string tension, as you loosen the truss rod, the neck should form into that curve.
The problem is that most necks flare out and get thicker right around the nut area, to transition in shape to the headstock. The wood is quite a bit stiffer right there between the nut and the 1st fret. If the nut or zero fret were cut exactly level with the other frets, when the neck pulls up into that relief curve, that area around the nut won't bend as much. The relief curve would have a slight kink in it, effectively a lump at the first fret.
So, that's why the nut or zero fret is cut slightly higher than the other frets. It mechanically creates that tail end of the relief curve to compensate for the neck being too stiff in that area.