Once you have all the markers set to SMPTE time, the following trick will change the timeline tempo
around both MIDI and Audio without affecting the absolute playback of either, and it's not necessary to change the Timebase on anything:
1. Snap the Now time to measure 183 (current tempo +1)
2. Hit shift+M to get Set Measure/Beat At Now dialog
3. Enter Measure 92 (target tempo +1)
4. OK, and SONAR will alter the initial tempo to make the specified measure hit the specified Now (absolute) time.
I haven't tried it with markers, but I think it should leave them alone if they're set to SMPTE.