Very interesting discussion.
As @jefftenney explained, this cannot happen because the ticks are accumulated in xPendedTicks
when the scheduler is suspended.
I wanted to point out this section in the documentation which states that:
Timer callback functions execute in the context of the timer service task. It is therefore essential that timer callback functions never attempt to block. For example, a timer callback function must not call vTaskDelay(), vTaskDelayUntil(), or specify a non zero block time when accessing a queue or a semaphore.
Given that we prohibit blocking in the timer callbacks, do we need this?