Being that timezones GMT+13 & GMT+14 are extremely rare they may not be correctly recognized by the vbulletin code. As far as I can tell they weren't even offered as settings options within vbulletin prior to 4.2.1. So your issues may be related to a bug introduced in newly added code.
I would suggest setting the timezone to GMT+12 and see if the discrepancies go away. At least then you can narrow it down as a vbulletin bug and we can go from there.
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