From the Unix Power Tools, 3rd Edition: Instead of Removing a File, Empty It section:
If an active process has the file open (not uncommon for log files), removing the file and creating a new one will not affect the logging program; those messages will just keep going to the file that’s no longer linked. Emptying the file doesn’t break the association, and so it clears the file without affecting the logging program.
(emphasis mine)
I don't quite getunderstand why a log program will continue to log to a deletedeleted file?. Is it because the file descriptor entry not getting removed from the process table?