Yes and not.... The problem is not only that the Elevation Spots are in meters but the number is followed by a space and by the letter "M" (like for the contour lines of all this mapset) . So, some rendering engine (like Mapsource and some GPS units) think that it is a string (and not a number) and display that string as is (regarless to the setting in the Preferences, those settings only affect numbers, not strings..), while other rendering engines ignore the space and the letter and think it is a number , in feet.35100079 is the ONLY tile that has Elevation Spots in meters,
So , in my last version of 35100079.img, I have also corrected the elevation of the spots by deleting the space and the "M" and converting the numbers in feet.
This solution avoid decompiling and recompiling with GPSMapEdit, which are risky operations....