Due to new strats I discovered recently for Any%, these are my suggestions for current rules:
Any% and Glitchless: Time starts on pressing Start on the title screen and ends on the first frame of helicopter landing at last stage (visual cue is when your lifebar dissappears).
Glitches:
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Infinite health: your dead body must fall at the Item that gives health, in some cases jumping helps, in some cases it's necessarily; Infinite health is a must for screen wraps;
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Screen wrap: scroll the ladder to >50%, grab it and hold left, after that hold right; depending on the moment you hold right, you can: a ) fall down and die — it's very unlikely and I think it's pixel-perfect; b ) go to the "void" when you can't see your character and screen in not scrolling (you still alive but most likely will die); c ) stop scrolling at the very exact pixel so the scrolling will stop and the character will be at the right border of the screen, you can wiggle left-right from this position to start scrolling; d ) scrolling will continue and the character will be near the right screen border, that's what we want;
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Early stage completion: you need to touch the stage completion trigger, to do this, in most cases you will need to setup "Screen wrap" (3c and 3d above), after that you need to grab the ladder near right border of the screen and hold right; the difficulty is that this glitch is pixel-perfect (about 3 pixels after the ladder), there are some visual cues though, but it's still very hard and there is no backup;
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Character levitation (TAS only): there is a glitch that allows your charated to levitate, you need to alternate right and B inputs every frame or hold right and press B every second frame; it could be done only with turbo-buttons/controllers etc. RTA.
Note: there is some more tricks, like small vertical "zip" at stage 5 after ladders, they should be allowed for Glitchless and considered as game mechanics and not glitches in my opinion.