mod/scorm/report.php has a scorm_get_sco_runtime function that selects the x.start.time and lists it as the "Started at" time. However, this does not seem to be the start time for the attempt, but rather the start time for the SCORM session.
For example: A user starts an attempt on Monday, but they don't complete it. On Tuesday they open the same SCORM, complete it, and submit their work. Moodle will report the start time from when they re-opened the SCORM on Tuesday.
Perhaps Moodle should/could record firstaccess timestamps for attempts rather than relying on SCORM's x.start.time value.