Again, here is an example demonstrating the issue.
In the midi file a note of "KICK MIDI" starts at 729601 ticks.
With resolution 9600 we can calculate: 729601 modulo 9600 = 1,
meaning that the note starts 1 tick after the beat.
However, in Logic with lower resolution 960 this corresponds to 0.1 ticks,
which must be converted to an integer, i.e. truncated/rounded to 0.
Thus in Logic the note starts exactly on the beat.
The time interval of ticks in Logic is about 1 ms at 60 bpm.
So in this example the timing error on import would be 0.1 ms.
Generally the error due to rounding will be in the range +/- 0.5 ms.