Just to add a little to BigWalleye's excellent explanation, it might help to remember that the soundman has absolutely no idea which way the boat is heading, so his readings by nature have to be relative and not true. The deck watch might have a little better idea due to the position of the sun, or if land is in sight, but again his job is to tell the watch officer the direction relative to the boat. This makes it much quicker and easier for the WO or the captain to know exactly where to look. 'True' bearings are nice for a map, but to the captain in the control room or especially on the bridge the map is the last thing he needs to look at when a target is announced.
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