Both "Phase Accurate" and "Sample Accurate" sync will give you tight synchronization, but sample accurate sync will give you a higher degree of accuracy.

Phase accurate sync takes place when synchronizing to an external MTC or LTC source, and DAWs (Digtial Audio Workstations) locate and synchronize to the nearest sample location. If the address and the Word Clock are phase-locked, audio drift will not occur. Sample-accurate sync cannot take place since the sync source(LTC or MTC) cannot send a sample location. The tightest resolution from LTC or MTC is quarter-frame accuracy. Using the MTP AV or DTP with a LTC or MTC timebase will phase-lock devices and give you Phase Accurate Sync.

Sample Accurate sync refers to the ability for machines to locate and synchronize to exact sample locations. Adat Sync, Tascam Sync, and Control track have the ability to send address and Word clock in one cable which will be accurate down to the sample location. Digital Performer supports several hardware configurations where sample-to-sample accuracy is possible. 1) ADAT with Korg 1212, 2) ADAT with 2408, 3) ADAT, MTP AV with 2408, 4) ADAT, Digital Timepiece with 2408 and 5) DA-38, DA-88, Digital Timepiece with 2408. Since DP can sync to sample address via the ADAT port or Control Track port (DTP only), you can now achieve full sample-to-sample accuracy when synchronizing.