If what I understand from the sweclockers review is correct then it cannot handle HDMI input for 1080p sources @ 24fps let alone how it would cope with 23.976.
Well a 23.976fps movie at 72.000hz here will shortly desync (hiccup) once every 13seconds...
even when consciously looking for it imperceivable 8 out of 10 times
Compared to running at 71.928hz it is utterly negligible