Shaun
It appears that IFC files can be written in Metric or International Feet. Looking at the IFC Format definition, there does not appear to be any support for IFC in US Survey Feet (please correct this if wrong anyone that knows better (this is based on web research)).
What I found with your files is the following
1) If you import the DWG and IFC file into an International Foot Project - they overlay each other perfectly. Note that a DWG file is unitless and assumes that you know the units of the file - so will show the same coordinates in a Metric, US Foot or International foot project (we do not convert these files). It appears that the DWG coordinates in International Foot match the IFC coordinates in International foot 100%.
2) If you import the 2 files into a US Foot project, the DWG still has the same coordinates because it is unitless, however the IFC file is placed to the South and East by a distance of 14.32 which is the exact conversion of US Foot to International Foot at these coordinate values. So the IFC file is getting scaled from International Feet to US Feet because it was written in International Feet and you are reading it into a US Foot project (so we are scaling it). Now maybe Autodesk are assuming like they do with all units, that you just know what the units are and it should just work, however TBC is reading the units from the file and converting them as needed - so the bug could be Autodesk not doing the export right or it could be TBC not doing the Import right or a bit of both sides - I have handed this off to development to look at
3) If you import the two files into a metric project the DWG ends up in the same coordinate because it is Unitless, but the IFC again gets scaled - it shows the following coordinates for a point which is compared to the DWG coordinate as follows
N = 618994.731
E = 2078807.802
Compared to DWG
N = 2030822.610 (scale factor = 3.2808398978) (.3048)
E = 6820235.572 (scale factor = 3.2808398956) (.3048)
both of these are the scale factor from International Feet to Metric which ties into these being written in International Feet not US Feet from AutoCAD. This is why in TBC they dont match in US Feet.
Alan