- Open the 160BPM file as a new project and set the Now time at 3:01:000
- Hit Shift+M to open Set Measure/Beat At Now, and enter Measure 2, Beat 1, and OK.
- SONAR will change the tempo to 80 without altering the absolute timing of the playback (start times and durations will be adjusted accordingly).
- Import the 80 BPM clip into that project (or export and bring them both into another 80 BPM project), and they should play together.