Obviously it varies, but I think it’s safe to say that the general answer to the OP’s question is that using the Gra’s times is more popular. As you can see on this very thread, there are people who use M”A for chumra reasons sometimes. I think just about anyone admits that the Gra’s times are calculated in the more precise way than those of the M”A; it’s just a popular chumrah to satisfy all opinions on Biblical issues.
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