The Guiding Assistant can't make any distinctions about the underlying mechanical problems - it is really measuring "reversal delay". We labeled it 'backlash" because that's a more familiar term and it is usually the source of the problem - but not always. Here's what we have to work with from the GA backlash test:

This is the result from issuing 14 "north" guide pulses of 500ms followed immediately by 14 "south" guide pulses of the same size. You can see there is a long delay before the axis gets moving south at anything close to the expected rate. Based on the later guiding results, this is probably static resistance of some kind. The gear mesh on the Dec axis may be too tight, the shaft may not rotate smoothly and easily, etc. You can't "feel" any of this because of the very low speed (and corresponding low energy) of guide pulses. The implication is that any reversal in Dec guiding direction is going to incur these unwanted, long delays. The next question is why the reversals are happening. Here's a typical sequence:

The important thing to remember here is that the Dec motor is normally idle, starting and stopping only for very short periods (e.g. < 100ms) in response to guide commands. It is therefore extremely unlikely that any of that is going to cause a 20 arc-sec Dec excursion of the guide star. Those things nearly always originate from forces external to the mount drive system. i notice that these events became more frequent after you did the meridian flip. This suggests to me that you've got a mechanical problem with the guiding assembly and the cables that are routed to it. Cables that dangle, drag, or snag can easily create these problems as can any looseness in any of the mechanical fittings that hold the guide scope and camera. In this case, you were working around Dec = 38 degrees, so you could re-position the scope at that Dec location pointing east, force the meridian flip, and then carefully look for cabling and rigidity problems in the new pointing position. These Dec excursions correspond to mechanical shifts of of 2.5 to 7.5 pixels (7.5 - 22.5 microns), so much smaller than the thickness of a human hair (50 microns).
Good luck,
Bruce