Encoding a wav file with a sample rate of 48khz to a flac file and importing a cuesheet with INDEX start times expressed as MM:SS:FF with with either flac's --cuesheet= or metaflac's --import-cuesheet-from= results in an incorrect track offset in samples stored in cuesheet_track. The number stored corresponds to the correct value IF the input wav file had had a 44.1khz sample rate.
Flac & metaflac can currently import a cuesheet with INDEX time values expressed in samples, which results in the correct track offsets being stored. But not much other software understands a cuesheet this way.
Having flac & metaflac calculate the offset from the MM:SS:FF INDEX value (converted to decimal seconds) * the sample rate would be a convenience.