[psykotic]

Another reason: Wrap-around with modular reduction is a snug fit, so it's L[i % n] rather than L[1 + i % n]. You could have taken 1, 2, ..., n or indeed any set of n integers with distinct residue classes modulo n as the representatives, but the standard choice in mathematics is 0, 1, ..., n-1 for consistency with the division theorem.

It is often very inconvenient when mathematicians number from 1 instead of 0. A classic example is with Fourier matrices. Let w be a primitive nth root of unity. Then numbering as computer scientists, starting with 0, the formula is F(i,j) = w^(i j). But using the mathematician's convention, it is F(i,j) = w^((i-1)(j-1)). The same issue exists with all Vandermonde matrices.