The Strange Maths of After Effects Timecode

Sorry in advance this post will be long. While I was aware that when you work in 23,976 fps or 29.97 fps, playing with layer "time" like strecht, time-remap, reverse, always introduce weird behaviour like a non-existing frame at the end or start of that layer, I didn't know why and didn't investigate. Recently I started writing a script (I am by no means able to do it myself, but still understand the logic) by using AI, to batch reconnect footages with their color corrected versions. You know, a simple batch reconnect like EVERY other video app have, but not After Effects for a unknow reason! So far so good, I was able to write a script, with a score system drived by criterias, like : exact name, then a Levenshtein algorithm with threshold to match the names even if they are not exactly the same, duration, dimension etc. The script worked perfectly! At my work, sometime we receive the color corrected footages with slight differences in the names(no problem the script handle that) but sometime even the duration is not the same...(I know, pretty bad from the colorist)But they still share the same relative timecode, just not the same in-point and/or end-point. So I wanted to add a function to my script to handle just that, syncing the timecode while replacing the footage. And oh boy I was not ready for what was coming! Here I will paste a article from a blog I found adressing this very topic...from 2014... I encourage you to read the full article because it is mindblowing! Link below

To summarize, that is utterly bad! https://www.creativeimpatience.com/the-strange-maths-of-after-effects-timecode/