What this topsoil calculator is estimating
Topsoil is usually purchased by the cubic yard for bulk delivery or by the bag for smaller projects. The calculator multiplies your project area by the desired fill depth, converts the result into cubic yards, and then estimates bag count and weight using a typical planning density.
That makes it useful for lawn levelling, raised beds, garden borders, and grading jobs where the area is easy to measure but the finished order quantity is not. Small changes in depth have a noticeable effect on the final amount, so a 2-inch top-dress and a 6-inch fill layer should be treated as very different projects.