Jerry,
It looks as if his right leg has landed/planted on the concrete walkway (past the last stair step), and his left leg might be leaving the last step.
The next frame(after my sync point) in each sequence, looks as though it's his first full step with the left leg.
chris
Chris, thank you.
As always, very keenly observed.
One thing that makes me think we may not be seeing the same footsteps in Martin and Bell is the right leg.
In Martin, the right foot and lower right leg remain relatively fixed for a little less than 1/2 second (using your 18.59 FPS).
In Bell, the entire man, including his right foot and lower right leg have completely disappeared in a little less than 1/4 second (using your 16.9 FPS).
So how can we be looking at the same step if it takes 1/4 second in Bell and 1/2 second in Martin?
My theory (and it's only a theory - I'm not married to the idea) is that Bell shows us the man descending the steps and Martin shows us the man later, completely on the sidewalk.
As per this diagram.
Also note, if we use appropriately sized, adult figures, then it's impossible for the man to disappear to his left in Martin until he is past the angle on the monument. There isn't room for him to get out of Martin's LOS until he passes that point.
He cannot disappear from Martin in a single step if either foot is on the stairs.
Therefore I place him closer to the street and not somewhat on the steps as in Bell.
Best to you,
Jerry

Jerry,
Here's a revise on the Martin sync you corrected for me.
There is no overlapping coverage between the beginning of Martin and Bell. So an unknown variable is created (Distance by mysteryman (Willis) traveled between Bell sync point (frame 28) and Martin first frame).
The end sync point is the gentleman in Z walking out from the stairs. Again, another unknown time/distance.
This is my best guess at this time.
In order to fulfill the above scenario, Martin frame 207 starts at the
13.03 mark.
In other words, I had to move Martin back
7 frames.When I do this and run 71 Martin frames at 20.17 FPS, it ends at Z139.
This allows the stairman in Z,
7 frames to get to where we see him in Z146.
Split the difference in essence.
Because of the common sync points I used in determining the other FPS's, Martin stays at 20.17, which is very close to what Myer's stated.
I tried some other scenarios, for instance, decreasing Martin's FPS, but in doing so, this gives stairman in Z, less frames traveled to Z146.
I'm open for other suggestions, if any arise.
chris
