No i disagree because its the other way round. If the midi recording would be delayed by the input latency to match the audio that would mean that both audio and midi are too late. the input latency is a DELAY. That means the audio is recorded later than you played it by the input latency of the ASIO driver. Midi is not. IThe Audio now has to be moved back to its intended earlier position and not the midi has to catch up with the allready too late audio. than both would be too late.