How do transfers sound? Do they sound too fast or too slow? Just a guess, but I bet the transfers don't sound right. Here's why:
The ratio of 44.1 kHz to 48 kHz is the same as the ratio of your differing recording lengths, 97min to 105-min: 0.91875:1 (Well, not precisely, but I'm assuming you're rounding the lengths to the minute, rather than listing precision to the seconds values. In other words, a 97-min 48 kHz file played back at 44.1 kHz will run for 105-min.
This doesn't seem like a coincidence to me. I'd check to see if the transfers play back at proper speed. I'm guessing the transferred files' WAV headers are set to 44.1 kHz while the data remains at 48 kHz. This would account for the longer run-time of the transferred WAVs relative to the DATs.