Edit. I tried it out - it still not what I meant 
here is again an Audio Example:
first the original Drumloop Length: 4.3.3.5 bars - it obviously doesnt fit to the song tempo. so I have to change it:
then second the resampled one (length: 4.0.0.0 bars)
then third the elatique pro Tape length: 4.0.0.0 bars
then fourth the sum of elastique pro and the resampled one with inverted phase of the elastique pro (to show the difference; length of course 4.0.0.0 bars) -
you can hear a BIG Difference it almost sounds like a short delay of some sort - so the tape algorithm is in no way just resampling the audio material. (If it was the same - then we should hear nothing cause the phase inverted waves would cancel each other out; the louder the same is, the bigger difference it has - so it is nearly the whole beat - that means it is a big difference. in fact its also moved in time - thats the delay’ish effect.).
If you like me want to do resampling - I made an easy short formula:
you can use this calculation to do it quickly: http://www.abload.de/img/qweqweqwenwrou.jpg
I can upload the maple sheet if you want, then the Software will calculate it automatically, but you can use any programming language to make a small Application that does that for you in your favorite style.
but I really want is a function inside Cubase that lets me change the length of an audio sample accordingly to the musical time base with locators etc… and based on resampling (the easiest way) so I dont have to switch to my calculator. the function itself is pretty easy as you can see.
the advantage of resampling is its non destructive - as all these time stretch pitch shift algorithms get better and better but still have artifacts. A song that consists heavily on drumloops should have a very clean drumloop.
I got to admit that all these time stretch algos get better with the years, but in order to have the original sound I cant rely on them though.
solution: If it has reasons with partners that dont want Cubase to have this function because they want us users to use their algorithms (just a wild guess cause I cannot explain it otherwise) - why not implement a small Java applet language into Cubase that lets us do small calculations. We dont have to switch to the desktop then - we just have to put in our numbers. Maybe this could be used for other calculations too. so it would not only be useful for people like me.
(another good thing with resampling: it increases (of course it does because it resamples) the higher frequencies:
what I want to show / proof is: time stretching etc is by any means not the same as resampling and that I dont want to rely on time stretching algorithms.)