Jetrell Fo said:

This is probably why 24fps works best...

Film uses 24fps, and more recently, 48fps and even higher. Timecode in theatrical films is different and very simple — it counts every frame from number 1 to the total number of frames in the movie.

That's exactly the logic I've been using since discovering that Blu-Ray supports 24fps. I've been piecing together a basic colour adjusted 720p24 version of ESB to try adding the DTS mix to. I'm going to try to place it without mixing adjoining tracks together, a straight cut from reel to reel if possible, it may take some extreme close-up editing to match it sample to sample to get it completely accurate!