Accepted answer
At 2.5 mg/mL a 0.25 mg draw is 10 units on a U-100 barrel and a 2.4 mg draw is 96. Those two numbers decide it, because the concentration is only sensible relative to the smallest and largest volumes you will actually measure with it. Both land on a readable part of a U-100 barrel, which is the entire point of choosing the diluent volume deliberately rather than pouring in a round number. The other consideration is time: a vial you will finish in a fortnight can be concentrated, and a vial you will draw from for months should be split at reconstitution instead.
Start from the dose you intend to draw and work backwards to the volume that puts it in a readable part of the barrel.
The other direction: 10 mg in 3 mL is 3.33 mg/mL, and a 0.5 mg dose becomes 0.15 mL, or 15 units. More barrel, easier reading, and a larger fraction of the vial volume lost to dead space across the same number of draws.
Round to a diluent volume you can measure accurately. Measuring 1.00 mL on a 1 mL syringe is reliable; measuring 1.37 mL on anything is not, and the error propagates into every dose.
Insulin syringe barrel graduations are typically 1 unit on a 0.3 mL barrel, 1 unit on a 0.5 mL barrel and 2 units on a 1 mL barrel, which is why the barrel size changes what is readable.
Write the concentration on the label at reconstitution, in units per dose.