Why is MIDI playback affected by sample rate?

I created a new project from a template and set it’s sampling rate to 44.1 kHZ, then I imported a MIDI file from an old project. When I tried to play the imported MIDI tracks, they played incorrectly, MIDI event timing was wrong. But when I changed the rate to 96 kHZ, everything played correctly.

I don’t understand how audio sampling rate may affect MIDI timing: I din’t even record any audio parts (although project had a few empy audio tracks), so it’s only MIDI parts that are present. Why chaning sampling rate affect their playback?

Has it actually changed the tempo in Cubase’s Tempo track?

No it didn’t but I imported a tempo track from an olde project to get the original tempo and all tempo changes.