Ian,
To clarify, the timestamp or t0 is actually taken from the system time when the Read is first called. The dt is calculated from the sample rate. There is more information on this in the KB below.
Why Is the Waveform Timing Information Returned by NI-DAQmx Incorrect?
<a href="http://" target="_blank" title="http://digital.ni.com/public.nsf/allkb/5D42CCB17A70A06686256DBA007C5EEA?OpenDocument">http://digital.ni.com/public.nsf/allkb/5D42CCB17A70A06686256DBA007C5EEA?OpenDocument</a>
There is currently no spec for the time difference between when the Read is called and when the first sample is actually taken. This will be difficult to spec because it would all depend on the enviroment, network traffic, distance from router, etc. When the task is started, it would send a message to the device telling it to initiate the acquisition and if the Read is called immediately after the Start Task is called the time difference should be minimal.
We do, however, know that the dt will be more precise because the time between when each sample is actually taken will be determined by the internal clock.
Sorry for not being able to provide a more exact answer, but it really depends on your setup and enviroment.