The Commencing Stopwatch cannot be sold. After 8 minutes, the Stopwatch can be sold for 20 gold. Comparatively to a regular Stopwatch, Perfect Timing grants a Replica that only contributes 250 gold to upgraded items instead of 300 gold.
Time of activation pushed to later in the game.
In patch 8.4, we pushed the activation time of Stopwatch to 10 minutes because its prevalence in professional play was delaying or inhibiting early action. In 8.10 we tried a lower value (8 minutes), but we've begun observing the same impact on pro play, so we're reverting those changes.
ACTIVATION TIME :  ⇒ 10 minutes
Stopwatch available earlier.
Wind Up Commencing Stopwatch transforms into Stopwatch at  ⇒ 10 minutes
Magical Footwear added to slot, Biscuit Delivery removed from slot. Perfect Timing and Magical Footwear gold contribution towards upgrades decreased. Perfect Timing sell value decreased
In the context of decreasing the amount of gold advantage this tree gives, moving Perfect Timing and Magical Footwear will force players to choose between them. We'll also be reducing the overall gold advantage both runes give individually.
CONTRIBUTION TOWARDS UPGRADED ITEMS :  ⇒ 250 gold
SELL VALUE :  ⇒ 20 gold
TICK TOCK Start the game with a Commencing Stopwatch that transforms into a Stopwatch after 6 minutes. Stopwatch has a one time use Stasis effect
WIBBLY WOBBLY TIMEY WIMEY Reduces the cooldown of Zhonya's Hourglass, Guardian Angel, and Gargoyle Stoneplate by 15%