Significant figures are used to ensure that the value is precise, and fall in within error in the positive and negative direction.
327 degrees true can also be written as N33degreesW. As such, would this direction be 2 or 3 significant figures? It is understood that their total is 360 degrees, where addition and subtraction requires the lowest number of decimal points, not significant figures, but when using this in calculations, for example, with vectors, the question of the number of significant figures is apparent. It is important for rounding to minimise error.
This brings into the question whether the number of degrees in the 'hundred' place value actually is considered in precision, or is just an order of magnitude, as seen in p(O)H where the first value is an order of magnitude, not a significant figure.