Here's an interesting pic of UL sun just dipping beneath the waves. My location: 28-15N 177-32W. What you see is the orange after-glow. The defined circumference of the sun has just disappeared.
Note the time: 18:45. (The interior "RED" light popped on at the same time!)
Well guess what...it seems that base time in SH4 is at the International Date Line, just west of Midway Is. 180°. All other times must then be computed by the player as they make their way across the Pacific.
18:45 btw coincides with my TI-86(Starpath) ephemeris calc/nav pgm., for SS at my posit also.

Don't know if you can see my relative bearing of the sun as he dips, but it's 144° that also coincides with 258° true, the actual azimuth of the setting sun on the RL nav pgm.
Scope: #1 aka Observation scope.
Mod: RFB 1.28
Note: reposted from SH3 Mod forum.