(NOTE: More investigation is needed so it's possible I'll edit this.)
Essentially :
- The MT-32 does not use all pan instructions from 0 to 127 like GM does. It divides it by 9 and goes nearest neighbour. So panning on the left side for example is values 63 (centre), 72 (left 9 AKA MT-32 pan position 1, would be right 8 in GM), 81 (left 18/pan 2), 90 (left 27/pan 3), 99 (left 36/pan 4), 108 (left 45/pan 5), 117 (left 54/pan 6), and 126 (left 63/pan 7). Values other than these panning instructions will be rounded down to one of these values. In other words whether you pan 72-80 in a 0-127 sense, it should all come out at the MT-32's pan position 1, or 72 (left 9).
- The computers on MT-32's and CM's for some reason divide things into left and right differently (no idea why) so the panning math comes out differently too! So some panning designed for MT-32 or CM-32L on the opposite device will cause skewed panning then originally intended. The CM-32L also has a slight bias towards the right side, whch means MT-32 panning on a CM device will be pulled to the right slightly.
Using the left side again as an example, the centre now is 60 (right 3 in an MT-32 sense which would still yield centre on a MT-32, left 4 in a GM sense, which would not be centre). Pan position 1 is then 68 (left 8 on a CM-32L, left 5 MT-32, right 4 GM), 2 is 77 (left 17 CM, 14 MT), 3 is 85 (left 25 CM, 22 MT), 4 is 94 (34 CM, 31 MT), 5 is 102 (42 CM, 39 MT), 6 is 111 (51 CM, 48 MT) and 7 is 119 (59 CM, 56 MT).
- So to provide real world context for this. Let's say the panning is set to a MIDI value of 78. In a MT-32 sense, that would be left 14, rounded down to nearest left 9, and thus left pan position 1 (slight left panning). In a CM-32L sense, this would be left 18 (rounded down to nearest left 17), and thus left pan position 2 this time (slight to moderate left panning).
In other words, the same MIDI pan data will cause the two devices to shift the audio different amounts, resulting in a different listening experience.
This is with an individual instrument, one can imagine with 4-9 instruments in most tracks, it will affect most musical tracks in a game, probably a handful severely per game.
- The most important takeaway is that the CM-32L has bad/different maths when dividing pan data in stereo and then in particular on the left side - and so should be avoided for playing back MT-32 scores.