Mmm, I daresay I disagree.
For consistency, freezing should
not take into account track time offset.
Consequently, the frozen track must have the same "track time offset" as
the unfrozen track.
This also means that the waveform display never appears exactly at the
real position. This is because of the "track time offset".
But it can't be any different, because the "track time offset" is a parameter
of the
track that is actually intended for micro timing adjustments. And
not for synchronization of items with each other.