I wouldn't be so sure, myself. If the source for the PAL DVD is an NTSC DVD (doubtful, in my opinion), then yes. If the source is an NTSC master made from film, then no. After all, 23.976 results from the drop frame flag, and film is 24fps. My opinion only, of course.
In addition, I've made allowances here. If it's really 24fps, by making it 23.976fps you lose one frame in every 1000 (every 40 seconds or so), resulting in a big jerk. If you make it 24fps and it's really 23.976fps, then you get an extra frame in every 1000, resulting in a much smaller and probably unnoticeable jerk at that point.
But if you'd feel better making it 23.976fps, just change the FRate.