Pitch'n'Time Pro 2.5.0.4
If you're in a 29.97 session and you select 4 seconds of audio, located at 1hour (session start time doesn't matter) you'll see this in the Target/Source windows.
rdiv.com
It's pretty close the only error is a 100th of a frame in lingth. Location codes are correct.
Once you go to 23.97 the timecodes change drastically.
rdiv.com
The locations are off by nearly 4 seconds, that's the biggest problem, the lengths are off by a small amount.
If you change the session start time from 1 hour it gets worse.
Here's the same 4 second file at 1hour with a 1hour session start time
rdiv.com
And worse as you increase the session start time. Session start time of 9 hours.
rdiv.com
The location and length will be exact in a 30fps session.
It's all moot at the moment because PnT doesn't really work anymore in anything beyond 8.0.3. This really sucks for me because I used to use it many times a day.