I change my offset to match what my client sends me.
As Freddie points out everyone usually starts at 1 hour. The simple reason for that is problems when crossing "midnight". in the past machines need pre roll so starting before 00:00:00:00 caused problems.
When I work on TV shows my offset is 00:59:50:00 for the 1st segment. That gives me a 10 second pre roll and the show starts at 01:00:00:00.
I'm supposed to be given Drop Frame for reasons mentioned, but because newbie editors simetimes don't know this I can receive anything.
I make it a habit to check the frame acuracy from the burnt in TC to Sonar's just to make sure I'm going to keep sync. But that has not been an issue for many years.
If seg 2 (after the 1st commercial break) starts at say 01:12:18:04....I set my offset 10 seconds before that. Then when I send my OMFs to be mixed into the TV show the music stems drop right into place for the audio mixer.
When I do film work I start my cues in Sonar 10 seconds before the 1st frame of music for the exact same reasons.