I'm doing this from time to time to transcribe music but not following the conventional Tempo matching way. Most of the time, i'm in luck as the music I'm working with are newer and it's probably done with DAW / fixed tempo.
After importing the audio, I would tempo tap Sonar to match as close as possible to the audio.
1. I set Snap on, put the now-time on bar 1 or 2 (if not already there), just for visual reference.
2. Then set Snap off, and align the audio first beat (also refers to the wave visually) to the now-time.
3. Audition the audio with the playback metronome and fine tune the tempo.
Repeat step 1 to 3 till I get a satisfactory / manually adjusted tempo sync. It worked most of the time for me - and I don't need to use decimal in the tempo, just showing most material I worked with have normal DAW fixed tempo usage.
Few times when my manual method didn't work, I follow the proper Tempo matching method, but doing the 1-3 steps first helps greatly.
There are a few good videos done by some members here - this one I just pull off from youtube..
http://youtu.be/is2dRlI9SaI