I am not convinced that it is really 123.45 BPM, more like 123.48

Reasons are:

- Someone here commented that Reaper gives 123.47 BPM

- I implemented my own BPM finder back in the days, which is quite accurate with electronic music that doesn't change tempo, dug it out, and got a result of 123.48 BPM

- I looked for files for rhythm games, and I found this https://osu.ri.mk/beatmapset/1495670 with a listed BPM of 123.48

If you want precise BPM, I suggest looking at rhythm games (DDR/ITG stepcharts, OSU beatmaps, etc...). People playing these games really want tight timing, in the order of 10 ms or less, it means that a difference of 0.01 BPM matters. For top players, a difference of 0.03 BPM would be completely off after a couple of minutes.