Let me sum this up for you.
Please get it out of your head that you need to deal with using this parameter. It is NOT needed for what you are doing.
Every single one of us needs our tracks lined up properly, and guess what - they BUILT Sonar to handle this automatically, by using the automatic setting you see there. Sonar queries your interface to ask about latency, and your interface tells Sonar whatever that value is, and then Sonar factors that (properly, I might add) to the recording process, which is the only place this parameter has any meaning anyways.
MULTIPLE posters here have told you to not make manual adjustments to this, and yet you persist down the path of trying to use the parameter.
You asked for advice, then a bunch of folks all independently told you the same thing, and yet you don't accept it? Really?
It does not matter if it is a wav file, an MP3 file, or any other kind of file, nor whether or not you recorded it or imported it. It just WORKS.
Bob Bone