The quick fix seems to work for me. I tested it with a couple of different files. Audio is always perfectly in sync shortly after playback started and stays this way. How many frames are skipped depends on how far it was off in the first place when playback started. Of course you need to adjust for any general processing delay to get audio perfectly spot on.
Because of the late frames some frames get dropped every now and then. The reason for the late frames is still unknown (machine is nearly idle). But at least I have an acceptable workaround for now and we can investigate the reason for the late frames in more detail. It's a crude patch but it does its job for now.
I'm still a bit puzzled about the real cause for the late frames. Why does it happen only with 24 fps / 23.976 fps content? Is it the source filter that screws us? Or EVR mixer? Or our EVR custom presenter code?
...after all dropped frames are as bad as the audio sync issue.
If you don't have similar problems I suggest you don't try the patched DLL.
Actually everyone should test the DLL, just to make sure we aren't breaking something with it.