Here’s a test file that has very distinct audio delay for me: https://www.dropbox.com/s/v94ojytny25sohy/testfile1.mkv?dl=0
MediaInfo for file: TestFile1.txt (3.7 KB)
I also tested playback of the file on my TCL Roku TV (see my earlier post for specs) from the Roku Media Player app via Plex DLNA and it has the same delay so will be reporting this to Roku directly as well.
Also some Roku Community posts on the issue:
and