To me, this looks like a win-win situation. The advertiser can easily reconcile their own accounting and Google gets to be the 'good guy' in the fight against click fraud, and boost the impression that they are being transparent in their billing process at the same time.
I mean ... why not?
"Getting to be a good guy" lately've been costing Google dearly :-) with their "scan copyrighted books and put ads on them" and "click fraud is done by bad people" initiatives.