It makes absolutely zero difference. Are you reading what I’m saying?
Cubase won’t account for ANY known system latency when printing the Midi during a record process. This is the latency reported in ASIO settings (or whatever is used on a MAC).
Again, I’m not talking about perceived latency that you would encounter if you indeed were even monitoring what your recording.
To test this you can turn Off your midi devices, all you need is a single input Midi source. You should also be able to test this by using a virtual midi keyboard by clicking with the mouse.