[Shedhorn]

I have no business responding to this query. Your math is greek to me and I never learned greek.
At the risk of showing my ignorance further, I'd have to say that the delay is the result of the mechanical movements of the piston/tappet and lugs unlocking. On a DI system, it should be similar except no tappet rod or piston.
I know this is an overly simple answer and probably doesn't address your question, and for that I appologize.