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We have so far ascertained there probably was meant to be a continuity from side a to side b. Furthermore, if there was a qualitative difference between side a and side b it could have been the time frame, for instance:

side a modern calendar beginning with March 21
side b ancient calendar beginning with the 1st point of Aries

The end of side a contains a pair of Rogo figures, suggesting the time when a new year was about to begin:

April 11 12 (468) 13
October 12 (285) 13 14
*Ca14-24 *Ca14-25 *Ca14-26
te henua te honu kau manu kake rua
δ Phoenicis (21.5) no star listed (22) Achernar (23.3)
Heze (205.0) ε Centauri (206.3) no star listed (207)
April 14 15 16 (106)
October 15 16 17 (290)
*Ca14-27 *Ca14-28 *Ca14-29 (392)
te henua te honu te rima
no star listed (24) no star listed (25) POLARIS, Baten Kaitos (26.6), Metallah (26.9)
τ Bootis (208.2), Benetnash (208.5), ν Centauri (208.7), μ Centauri, υ Bootis (208.8) no star listed (209) Muphrid (210.1), ζ Centauri (210.3)

The beginning of side b continues this pattern with glyphs in triplets, but now not with a dismembered Rogo figure but with a real honu in the center:

April 17 (107) 18 19
October 18 19 20 (293)
Cb1-1 (393) Cb1-2 Cb1-3
E tupu - ki roto o te hau tea
Al Sharatain-1 / Ashvini-1 / Bond-16 ι Arietis (28.0), λ Arietis (28.2) Alrisha, χ Phoenicis (29.2), Alamak (29.7)
Segin, Mesarthim, ψ Phoenicis (27.2), SHERATAN, φ Phoenicis (27.4)
φ Centauri (211.0), υ¹ Centauri (211.1), υ² Centauri (211.8), τ Virginis (211.9) Agena (212.1), θ Apodis (212.5), Thuban (212.8) 14h (213.1)
χ Centauri (213.0), Menkent (213.1)

If the Julian or some other Roman calendar was described on side b of the tablet, we maybe should investigate what conclusions we could draw from that:

 

... The Julian calendar introduced in 46 B.C. by Caesar changed the earlier 355 day long regular calendar by increasing the length of 7 of the months:

Martius 31 31 -
Aprilis 29 30 +1
Maius 31 31 -
Iunius 29 30 +1
Quintilis 31 31 -
Sextilis 29 31 +2
Sum 180 184 +4
September 29 30 +1
October 31 31 -
November 29 30 +1
December 29 31 +2
Sum 118 122 +4
Ianuarius 29 31 +2
Februarius 28 28 -
Sum 57 59 +2
Total 355 365 +10

'The ordinary year in the previous Roman calendar consisted of 12 months, for a total of 355 days. In addition, a 27-day intercalary month, the Mensis Intercalaris, was sometimes inserted between February and March. This intercalary month was formed by inserting 22 days after the first 23 or 24 days of February; the last five days of February, which counted down toward the start of March, became the last five days of Intercalaris. The net effect was to add 22 or 23 days to the year, forming an intercalary year of 377 or 378 days.'

 

For instance should this old Roman calendar begin not at Cb1-1 but a week (355 - 348 days) earlier, where the Gregorian calendar had its day number 100 and where October 11 (which was its corresponding nakshatra date) indicated 100 nights remained to day 364:

April 8 (464) 9 10 (100)
October 9 10 11 (284)
*Ca14-21 (384) *Ca14-22 *Ca14-23
te mata te honu kua heheu
no star listed (18) no star listed (19) Ksora (20.1), γ Phoenicis (20.8)
Al Simāk-12 / Chitra-14 / Horn-1 71 Virginis (203.6) no star listed (204)
Mizar (202.4), SPICA, Alcor (202.7)

Sadalmelik

April 11 12 (468) 13
October 12 (285) 13 14
*Ca14-24 *Ca14-25 *Ca14-26
te henua te honu kau manu kake rua
δ Phoenicis (21.5) no star listed (22) Achernar (23.3)
Heze (205.0) ε Centauri (206.3) no star listed (207)
April 14 15 16 (106)
October 15 16 17 (290)
*Ca14-27 *Ca14-28 *Ca14-29 (392)
te henua te honu te rima
no star listed (24) no star listed (25) POLARIS, Baten Kaitos (26.6), Metallah (26.9)
τ Bootis (208.2), Benetnash (208.5), ν Centauri (208.7), μ Centauri, υ Bootis (208.8) no star listed (209) Muphrid (210.1), ζ Centauri (210.3)