One possible equation is as follows, although this is a cheap abridged version which has a lot of loopholes in it's logic, but can still technically be considered true:
original number may be 2.3.
If the original number is 2.3, this is what happens in those two cases.
When 2.3 and 2.3 are added together, the answer is 4.6. If decimal place is set to 0 decimal places, things change. As most people know 2.3 rounds to 2. If the number were 2.5, it would round to 3.
So, with all the numbers being rounded before a total is given, the equation then becomes 2 plus 2. "Two plus two equals four," which obviously does not match the first silly statement.
However, the other scenario still exists. Rather than having each number rounded when put into the problem, the entire equation is added. So, 2.3 and 2.3 equals 4.6. When 4.6 is rounded to a number with no decimal places, it becomes 5 because the number behind the decimal is 5 or larger.
Even though the decimal places are not gone while the operation is being performed, if the numbers are shown, it is not going to show "2.3," bur rather, will show "2."
So, the equation will, indeed, read "2+2=5."
or the tl;dr version: The absolute values of 2.3+2.3= the absolute value of 5 when rounded to the nearest whole number.