In many cases, it's a "swag"...sometimes, location data is left at "default" values ("county"). Some is lack of information when the submissions are made.
It's all "rough estimations" and typically defined as circles. These days, every tower/transmitter is not omni-directional and some (imperfect) circles should even be pie shaped. However, given these are only "rough estimates", that level of detail probably doesn't matter all that much.
Some of these circles are extremely tiny (departments/categories of talkgroups that cover a small town - as small as 1/2 mile). Others are extremely large circles - some state coverages (particularly for conventional channels) are defined such as to extend into several states away. This is mostly due to the shapes of the areas (really wide or really tall areas).