According to AccurateRip database, the Philips D-28's offset is +120 and Plextor 716A's +30. I made the changes and will have a listen later to find out how they sound.
IMHO, if they are bit identical yet don't sound the same, they don't and I will choose whichever sounds better. I know this sounds crazy, but my ears are stubborn.
Thanks guys for the help.