I posted this on RAP a few weeks back and never got a satisfactory answer. Perhaps one of y'all knows.
I made some digital transfers from DAT to CD (Tascam CD-RW5000).
Unfortunately, the DAT was recorded @48kHz (by someone else), so the
burner had to convert to 44.1. I noticed that when the transfer was
SPDIF optical the counters on the two machines never agreed with each
other, but when I used AES/EBU they stayed in synch. Is there a
difference in how the clock signal is derived/transfered, or what? So
far, this only resulted in one matched set of "coasters", but those
were some Maxell CDs which somebody gave me to make copies.

PS, this was a tape of a live show, there are no start IDs on the DAT after the
first one.
Thanx