To me, foam on the inside edge has nothing to do with the cards getting stuck. I realize that my pics are of "raised rail" tables but I can build a table either way, raised or not, foam on the inside edge or not, and still prevent cards from getting stuck under the rail.
I look at it primarily as a matter of personal preference. I like the look that you get with no foam and very tightly wrapped vinyl. It's just different and I try to incorporate new ideas into my tables whenever I can, otherwise your table looks like all of the other tables that we've seen for the past 10 years.
Also, if you plan on installing upholstery nails on the inside edge, which is rare but I see it occasionally, this is a great way to do it. It's much easier to align the nails when you have that pronounced edge as a guide versus trying to nail through 1" foam and keep your perfect alignment.
However, even with no foam on the inside edge, you can still adjust how much that edge shows through the vinyl by adjusting how tight you are pulling on the vinyl to the inside when you staple it. If you don't pull really tight on it you can practically keep the edge from showing through at all. Like this:
In my experience, your arms will never come into contact with that inner edge as long as you're using a very high quality 1" HD foam and you at least sanded off the sharp edge before you started any upholstery. But I guess I could see how it's possible if you used cheap foam on a skinny 4-5" wide rail and you didn't even sand the edge down first. I use the best HD foam I can find and my rails are usually pretty wide too (6-7") so that inner edge is pretty far away from resting arms.
To each his own. I have done my rails both ways and I'm cool with either.
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