Hey, I just created my account here. I get audio delays almost always when I need to transcode audio. I know the workaround is to skip back about 10 seconds, but this does not always work, and continuously using a plaster is not really a great solution. As many users have this issue I believe it should be easy to replicate. Here’s a Tautulli screenshot.

Looks like there is a disconnect / lag between the direct play and transcode audio. As in, video plays and transcode starts at the same time, but audio does not take the slight delay into consideration.
My setup:
Apple TV connected to LG 65" nano cell TV (stereo audio).
Apple TV connected to network via gigabit ethernet.
Source:
Media server running Unraid OS
12th Gen Intel® Core™ i3-12100 @ 4059 MHz
16GB DDR4 RAM
6TB Seagate exos drive
500GB m.2 cache drive
Note: The media server is not really that powerful, but I have run Plex server on an immensely more powerful system in the past and I still had this same issue.
I tested two different scenarios, when audio also gets played directly it has no weird audio delay. So fingers point at the audio transcoding. Would anything else be of use?