The reason you can not build a 0% tolerance resistor is the laws of physics. A very high precision resistor can certainly be build but it will never be perfect.
Increasing precision has a cost to it. For normal resistors the shape and thickness of the film of resisting material is calculated and the tolerance is mainly dictated by the precision of the manufacturing process. Increasing this precision of the process adds cost. High precision resistors can be trimmed to specification. When you manufacture the resistor with a lower resistance you can use a laser to trim some of the resistive material away. This is an extra step and adds extra cost. While this can be very precise you are limited to what you can measure and there is a limit to that.
Also precision is limited by environmental factors like heat, humidity and aging.
adql|3 years ago
YetAnotherNick|3 years ago
klodolph|3 years ago