I'm using 17 (App Store Version) on mac and am having a similar issue. I've exported a burn-in MP4 reference clip. It's 23.98 for what it's worth. When I bring it into Resolve, it sees it starting at 0 and not 58:40:00. The burn-in shows correct TC though and when I bring the same clip into Adobe, it sees it as correct.
Changing the Clip Attributes to the correct TC solved the issue but it is wrong to not see the TC correctly.