Some additional techical info: The way ATIP is encoded, it is 2 BCD bytes. (BCD = binary coded decimal). The thing is, that the high bit of the MSF in ATIP is a problem. The high bit is used to represent the type of data on that particular ATIP entry. This is why 80 minute media says 79:59 since there is no way to say 80:.
You can write 99min media if the drive can overburn. Even if you overburn, 99 minute media can be unreadable by some drives (HP 8100 for example).." NULL