The same issue occurs in colin mcrae rally 2.0. http://redump.org/disc/31587/
And confirmed other problem.
_disc.txt
========== LBA[000000, 0000000], Sub Channel ==========
+0 +1 +2 +3 +4 +5 +6 +7 +8 +9 +A +B
P ff ff ff ff ff ff ff ff ff ff ff ff
Q 41 01 01 00 00 00 00 00 02 01 38 13
R 00 00 00 00 00 00 00 00 00 00 00 00
S 00 00 00 00 00 00 00 00 00 00 00 00
T 00 00 00 00 00 00 00 00 00 00 00 00
U 00 00 00 00 00 00 00 00 00 00 00 00
V 00 00 00 00 00 00 00 00 00 00 00 00
W 00 00 00 00 00 00 00 00 00 00 00 00
======= Offset(Drive offset data referes to http://www.accuraterip.com) =======
Combined Offset(Byte) -2468, (Samples) -617
- Drive Offset(Byte) 120, (Samples) 30
----------------------------------------------
CD Offset(Byte) -2588, (Samples) -647
Overread sector: -2
Subch Offset: 1
AMSF 00:02:01 is gotten in LBA 0. So The subs is shifted automatically. I think your 2 subs is same.
shifted (The sub of LBA 0 gets from LBA -1, LBA 1 gets from LBA 0 ...)
LBA[000000, 0000000], P[ff], Q[410100371045000002000793]{ Data, Copy NG, Track[01], Idx[00], RMSF[37:10:45], AMSF[00:02:00]}, RtoW[0, 0, 0, 0]
LBA[000001, 0x00001], P[ff], Q[410101000000000002013813]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:00], AMSF[00:02:01]}, RtoW[0, 0, 0, 0]
LBA[000002, 0x00002], P[00], Q[41010100000100000202a221]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:01], AMSF[00:02:02]}, RtoW[0, 0, 0, 0]
LBA[000003, 0x00003], P[00], Q[410101000002000002035cd2]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:02], AMSF[00:02:03]}, RtoW[0, 0, 0, 0]
LBA[000004, 0x00004], P[00], Q[410101000003000002048664]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:03], AMSF[00:02:04]}, RtoW[0, 0, 0, 0]
LBA[000005, 0x00005], P[00], Q[41010100000400000205f191]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:04], AMSF[00:02:05]}, RtoW[0, 0, 0, 0]
LBA[000006, 0x00006], P[00], Q[410101000005000002066ba3]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:05], AMSF[00:02:06]}, RtoW[0, 0, 0, 0]
LBA[000007, 0x00007], P[00], Q[410101000006000002079550]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:06], AMSF[00:02:07]}, RtoW[0, 0, 0, 0]
LBA[000008, 0x00008], P[00], Q[410101000806000012071551]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:08:06], AMSF[00:12:07]}, RtoW[0, 0, 0, 0]
LBA[000009, 0x00009], P[00], Q[41010100000700000208ceee]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:07], AMSF[00:02:08]}, RtoW[0, 0, 0, 0]
LBA[000010, 0x0000a], P[00], Q[41010100000800000209bb36]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:08], AMSF[00:02:09]}, RtoW[0, 0, 0, 0]
LBA[000011, 0x0000b], P[00], Q[41010100000900000210927f]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:09], AMSF[00:02:10]}, RtoW[0, 0, 0, 0]
no shifted
LBA[000000, 0x00000], P[ff], Q[410101000000000002013813]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:00], AMSF[00:02:01]}, RtoW[0, 0, 0, 0]
LBA[000001, 0x00001], P[00], Q[41010100000100000202a221]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:01], AMSF[00:02:02]}, RtoW[0, 0, 0, 0]
LBA[000002, 0x00002], P[00], Q[410101000002000002035cd2]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:02], AMSF[00:02:03]}, RtoW[0, 0, 0, 0]
LBA[000003, 0x00003], P[00], Q[410101000003000002048664]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:03], AMSF[00:02:04]}, RtoW[0, 0, 0, 0]
LBA[000004, 0x00004], P[00], Q[41010100000400000205f191]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:04], AMSF[00:02:05]}, RtoW[0, 0, 0, 0]
LBA[000005, 0x00005], P[00], Q[410101000005000002066ba3]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:05], AMSF[00:02:06]}, RtoW[0, 0, 0, 0]
LBA[000006, 0x00006], P[00], Q[410101000006000002079550]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:06], AMSF[00:02:07]}, RtoW[0, 0, 0, 0]
LBA[000007, 0x00007], P[00], Q[410101000806000012071551]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:08:06], AMSF[00:12:07]}, RtoW[0, 0, 0, 0]
LBA[000008, 0x00008], P[00], Q[41010100000700000208ceee]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:07], AMSF[00:02:08]}, RtoW[0, 0, 0, 0]
LBA[000009, 0x00009], P[00], Q[41010100000800000209bb36]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:08], AMSF[00:02:09]}, RtoW[0, 0, 0, 0]
LBA[000010, 0x0000a], P[00], Q[41010100000900000210927f]{ Data, Copy NG, Track[01], Idx[01], RMSF[00:00:09], AMSF[00:02:10]}, RtoW[0, 0, 0, 0]
I don't know whether should be shifted or not.