Pikkuhippi
Your sample has variable framerate (VFR). It is difficult case to SVP because framerate on some intervals of video is different from default framerate for this video.
mkv2vfr.exe sample.mkv NUL sample.vfr
sample.vfr:
# timecode format v1
Assume 23.976
0,515,23.9755
516,545,29.9700
546,561,23.9880
562,566,29.9401
567,1063,23.9761
Frames # 454-516 = 38 frames at 29.97 fps displayed 38/29.97 = 1.27 sec
Frames # 566-562 = 4 frames at 29.97 fps displayed 4/29.97 = 0.13 sec
SVP has duration of reaction to framerate change about 2 seconds. SVP can't be in time with switching from 23.976 * (5:2) = 59.94 to 29.97 * (2:1) = 59.94
Solution
You can make vfr-file to your movie by yourself. Use mkv2vfr.exe from [Program Files]\Haali\MatroskaSplitter\ folder. Then look for 29.97 fps intervals in the vfr-file. If they are short then choose in the SVP profile constant coefficient of smoothing 5:2. Target frame rate: 24->60 (2.5x).