I had to record my monitor screen on a phone to get the fps high enough. YouTube video processing, of course, changed the exact frame timings, but everything related to the calculations is correct. So for convenience I will use the video timings from Youtube video

. . .

0:14.117 - the appearance of "GO!"

Finish of the race has 2 timings:

02:54.350 - first frame where the signs of the race finish are clearly visible 02:54.384 - first frame with full finish of the race

And as I said earlier, in such a situation (2 finish timings with 1 start timing), neither 02:54.350 nor 02:54.384 CANNOT be considered as the Correct timing for the race finish. Here's proof:

Frames with such a pale and not fully appeared inscription (Winner!, NEW Best Time) - with normal screen capture using Bandicam, Fraps, etc - DO NOT HAPPEN. With a normal screen capture, the inscription is either FULLY VISIBLE, or IT'S COMPLETELY ABSENT

This particular frame (02:54.350) is a kind of "bug", obviously caused by the fact that frame rate of video recording from external camera is 3-4 times less than the frame rate of GTA SA

So 02:54.350 is "just before" the REAL finish. And the next frame (02:54.384) is already "a little later" than the REAL finisn. None of these finish timings can be used to determine Real finish of the race. In THIS case (2 finish timings with 1 start timing) - the simplest and most honest way to determine Real finish timing will be the arithmetic average of 2 finish timings

. . .

REAL finish of the race = (02:54.350 + 02:54.384) : 2 = 02:54.367

02:54.367 - 0:14.117 = 02:40.250