Used Jako’s Standard 1.1.1 Run video to determine the time between Mario raising hand (10:36.41) to Mario Start disappearing (10:38.48) being 2.07 seconds on Shifting Fortress. Used a stopwatch to retime an old run. Time when Mario Starts disappears is 2.08, so this should be very accurate.

Slowed down video to determine the frame that the whistle sounded to end time.