The M:B:T ruler is the fixed visual time reference in SONAR. It doesn't change when you change tempo; the Now time just speeds up or slows down accordingly. This means audio clips will
appear to change length when you change tempo, but their absolute playback tempo and duration won't change.
What
does change with tempo is the
absolute start time of both MIDI and Audio. By default, the timebase for both audio and MIDI is Musical time; it affects only the start time not the absolute length/duration of the clip. This means the start time of a clip will follow the tempo change. An audio clip that starts at 9:01:000 will continue to start at that measure. This makes sense in
most instances, and is what you would want if you were enabling autostretch on audio clips so they can actually follow the M:B:T tempo change.