The tuner I use matched the calibrated A-440 of several other tuners and the midi tuning in the DAW. All that is dead on accurate for recording and tuning my guitars to pitch.
I export the project as a normal wave and then convert it to MP3. In the DAW the entire time..... I can play back either the wave or the converted MP3 in the DAW and it's all still in tune. I have dropped the MP3 back into the project from time to time and 100% match up in every way.
I load to a USB stick and transfer to my Lappy...still in tune.... now I open the MP3 in Windows Media Player... the program I use to load the Sansa..... still in tune..... now sync to the sansa...and it's out of tune.
I think the clock would likely be the issue..... no problem.... this is not something I do often..... but come to think about it, a few years back when the sansa was new, I did this with a church sponsored event in a prison ministry and I recall the guitar being out of tune with the music after tuning it and thinking it was the temperature changes that was throwing the tuning out so quickly. Now it all kinda makes sense.
Note to self: Don't use the Sansa for tracks.