Good question – off the top of my head, I don’t know of any tape decks that do the conversion with pulldown for record – but some do for play out and can create 23.976, 24, 25, and 50i, or 59.94i (Sony decks). But I do not think they can do this on input.
You can always go to a deck at 23.976p and then let it do the 59.95 output as a master to another deck – is this what you mean by 23.98 mixdown workaround? The playback from the deck will insert a continuous 2:3:2:3 once recorded and is the common workflow for production masters (not broadcast masters).
The lower cost JH-3 can play back at different rates, but does not record.
Michael