This is an oddity -- and i'm bemused by what's happening,
Drawing A is an existing site plan (surveyor on 2016), drawing B is the demo sheet and has A xref'ed in. In model space of the demo sheet, I tagged 140 trees to be removed with block markers.
Then, copied all of those block using COPYBASE and a coordinate of 0,0,0. But, pasting that into A so I can locate the base file trees and change them to a demo layer, and the block symbol lands off the tree node. DIST tells me "Distance = 4.2296383, Angle in XY Plane = 15d29'8"
Both drawings are on the same coordinate system, both are in WCS, INSBASE is 0,0,0
If I XREF B into A, then the symbols land correctly visually, but.... the original point node in A and the referenced point node in B list out as different coordinate, off the same distance as the pasted symbol.