A Community Devoted to the Preservation and Practice of Celestial Navigation and Other Methods of Traditional Wayfinding
From: David Iwancio
Date: 2019 Dec 2, 12:16 -0800
While the meridian passage times are calculated in UT for the Prime Meridian specifically, leaving the precision to the nearest minute makes the values generally true as LMT for all meridians, much as for sunrise and sunset times. At worst the reader can easily interpolate for their particular longitude mentally.
If you're trying to determine meridian transit to the nearest second, you'd run into the problem visible in your given example: the EoT at 12:00:00 is not the same as the EoT at 11:56:48. You'd need to interplate between the values listed for 12h and the previous 00h. Assuming that it'll be the same is probably close enough for most days, but it would be more accurate (and easier) to just use the sun's GHA to determine when its LHA would be 0°00.0'.