using metatag <base>

I know that this tag gives the base url for relative references. I dont need it for this but I read that it is useful to have it because in some way it helps prevent adsense fraud.
The theory is that in some way it prevents people hijacking your adsense income into their adsense account.
Anybody else heard this?

No replies so I guess this is not an issue that anyone has come across and I can stop worrying about it.:)

I don't see how adsense would be effected since when you sign up you give a site url. The script checks this.