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I agree, the fact that the discrepancy is so small points to the fact that the playback sample rate is not the issue, so we may have gone a bit OT here but it is a fact that if you playback a file with a different sample rate to the one it was recorded there will be pitch and time changes in playback. I think most video software handles this in the background so we don’t have to think about it and it’s this process that I was questioning. This Wiki article touches on the subject:
Sample Rate Conversion
Perhaps it’s more likely that the difference is simply down to the fact that one recording was made on a mechanical, tape-based device and the other on solid-state media.