Isn't the seeking done by the absolute time? I think the data should be fed from 3:00:00, not 2:58:00.
The file seek is done by LBA. Each record starts from LBA 13350 (first record offset 0 is read at LBA - 13350).
As you can see in the file capture below, the numbers marked in red are the user data that start in 2:58.00.
if (user_data)
lba_to_msf_bcd(lba, &subq->min, &subq->sec, &subq->frame);
The numbers in yellow are amin:asec:aframe:
lba_to_msf_bcd(lba + 150, &subq->amin, &subq->asec, &subq->aframe); // 150 = 2 secs (2 * 75 frames)
subq->control_adr = 0x41;
subq->track_number = 0x01;
subq->index_number = 0x01;
subq->crc = varies depending the LBA record. e.g. For LBA 13350 (02:58.00), the CRC is 0x0A35.
Anyway I tested displacing the records to LBA 13500 (3:00.00) and the result is the same. The red line in Sydney 2000 (Europe).