I guess 0-12 is done to allow the value 0-11. The index starts as 0.
In the code.c (line 163 and following, ftp://metalab.unc.edu/pub/Linux/system/daemons/cron/cron3.0pl1.tar.gz) is written:
/* make 0-based values out of these so we can use them as indicies
*/
minute = tm->tm_min -FIRST_MINUTE;
hour = tm->tm_hour -FIRST_HOUR;
dom = tm->tm_mday -FIRST_DOM;
month = tm->tm_mon +1 /* 0..11 -> 1..12 */ -FIRST_MONTH;
Maybe this helps
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