>The engine is designed to intelligently scale almost every game mechanic with the tickrate.
Literally no game engine in the entire world has a perfect framerate conversion system. Not source, not unreal, not unity, not even an engine someone might come up with for this very purpose.
I know for a fact that Source has a flawed delta time system just as unity does.
The closest that you can get without writing all of your physics code as higher order math is integer fractions of the base framerate through frameskipping.
Credentials: http://wareya.tumblr.com/post/81226191435/making-gg2-suck-less-physics-simulation-scaling