The rounding used by TurboTax will not affect your qualifying for or not qualifying for the Advanced Premium Tax Credit.  The rounding is consistent and uniform across all columns of Form 1095-A.

30 years in the business and I have rounded each entry per the IRS rules without issue ... what the program does is not only legal but it doesn't hurt you in any way.   The IRS info you posted means if you are adding lists of numbers for one data entry like adding up all your receipts for supplies.  

The entry on the actual tax return is on Form 8962, which is WRONG due to the error in TurboTax.

And the amount of the Premium Tax Credit can be erroneously altered due to the incorrect rounding.

Ok ... if you really want to beat the program then if the amount in say column A is 50.51 for all 12 months and the program wants to round them all to 51  then all you have to do is enter 6 months as 50 and 6 months as 51 to balance it out.   It will never be exactly even and the IRS expects that although the $6 difference will usually not make a difference.  Again ... 30 years in the business using the IRS rounding rules have never gotten any client an IRS letter for the difference ... the IRS computers don't pay attention to such minute variances.  

I haven't seen any lately, but there WERE notices from the IRS to TurboTax users saying their 8962 did not match their 1095-A.  It was due to the incorrect rounding.

Again, I haven't seen any posts about that lately, so it may not be happening anymore, but the bottom line is the Intuit is doing it incorrectly.