De-rating is more popular these days due to the markets fixation on 80 Plus ratings. If you take a 1000 watt PSU and de-rate it to an 850, it will likely be eligible for a higher 80+ rating because efficiency drops the closer you get to 100% rated output. The Corsai5 HX850 is an example, testing confirms that it is easily capable of delivering 1000 watts w/o issue but if they did that's its 80+ rating drops a notch.