Just to clarify/add to smarba's post, Game and fish WILL round up the number of tags they give out, but Smarba is correct in saying that they will not round up the tag when your name comes up and there are not enough tags left.
Example- if there are 15 tags for a certain hunt, that means there are 1.5 tags available for the outfitter pool (10% of 15). That means the game and fish will actually round up and issue 2 tags for that hunt since you cant issue half a tag.
Now if you and a buddy apply together and one of those two tags was already issued, then you are SOL. They will try and fill your 2nd and 3rd choice, then move on to the next application in line to issue that one tag. That's how it was explained to me anyway by an employee at NMGF.