Do the audio and video splice points occur at the same point in the stream?
Usually not, because the video usually requires substantially more time to decode, and rather than have extra audio delay in every decoder, this delay is essentially placed at the encoder so that the video appears earlier in the stream, on the order of 200 ms. It is very much like the sound track along the side of a piece of movie film: because the projector’s sound playback head is several inches downstream of the film gate, the sound track is displaced from the corresponding frames by several inches. The difference is that in MPEG this displacement varies with VBV buffer fullness.
