Thanks for the replies, I especially appreciate all the info from dlanor. So it turns out that most of my files actually have ac3 audio... Would they still be affected by the same timing issues that vbr mp3 can pose?
I did further testing and the audio seems to be off by about the same amount throughout the movie, perhaps it's rather that the audio offset controls don't allow a fine enough degree of adjustment to sync it dead on.
Maybe SMS could add the ability to adjust audio +/- offset by .10 of a second instead of .25 in a future update?

