Due to the fact that you have created a non optimal pool/vdev, some space is lost in ZFS due to padding. The amount of space lost varies based on how you compose your pool/vdev. This
link should give you some idea of the padding and zfs overhead between different vdev setups and also explains why padding in ZFS occurs.
The ZFS volume manager shows the amount of raw free space, it does not take into account things like ZFS overhead and padding.
After the volume is created the available space shown is based on the 'zfs list' command. This command corrects for things like ZFS overhead, padding and compression (in the future).