[wesk05]

And all commercial 3D MVC movie content will be 1080p23.976 (and possibly 24.000) in reality won't it?
There is some HSBS 1080i50 and 1080i59.94 and some HTAB 720p59.94 content (TV broadcasts mainly) which could be re-sized and output as 1080p or 720p FP at 50/59.94Hz I guess - but that is a real edge case? 

1080i 50/59.94/60Hz HSBS, 1080p 24/23.976 & 720p 50/59.94/60Hz TAB are also mandatory formats. Some Sony TVs support 1080p 50/59.94/60Hz framepacking 3D mode. Other brands usually do not.