I don't know. Arguably, it makes no sense to change the tempo to the tempo's current value, but more would need to be done to determine the current tempo than just looking at the prior offset within the MPC.
Pitch Bend is similar. In the following clip, the first MPC causes 2 events and the second MPC causes 3:
!NoteWorthyComposerClip(2.75,Single)
|Instrument|Name:"Flute"|Patch:73|Trans:0|DynVel:10,30,45,60,75,92,108,127|Pos:10
|MPC|Controller:pitch|Style:Absolute|TimeRes:Quarter|SweepRes:32|Pt1:0,16383|Pt2:1,16383|Pt3:0,8192|Pos:6
|Note|Dur:Whole|Pos:0^
|Bar
|MPC|Controller:pitch|Style:Absolute|TimeRes:Quarter|SweepRes:32|Pt1:0,16383|Pt2:1,16352|Pt3:0,8192|Pos:6
|Note|Dur:Whole|Pos:0
!NoteWorthyComposerClip-End