Dwight,
First, I’m not sure that there is a consensus as to how many individual tracks were on each side of the Tiger 1. It seems that each reference I consult has a different number of tracks.
I have read anywhere from 100 on both sides, to 96 on both sides, and what seems to be every conceivable combination in-between. I imagine that the reason the Tamiya kit has a different number of tracks on each side is because of the track tension mechanisms attached to the idler wheel. The idler wheel could be moved to adjust the tension of the tracks. Indeed, perhaps the number of tracks varied from tank to tank depending on how the crew set the tension.
I do not think that the different number of tracks would be due to the offset of the torsion bars for the suspension. Even though the torsion bars are not lined up, I do believe that the wheels were symmetric on both sides. I just eyeballed it with a ruler on a cad drawing I have, so I could be wrong here too.
Hope this helps, but remember that I may be wrong on both accounts here.