As the CPU-usage goes up the sync issue gets worse, and when the usage falls the sync gets rigth again.
So it goes in and out of sync for me, but it only happens @ 24fps and only in MP.
Ok, this will explain the audio drifting issue. On dual core machines CPU usage nearing the 50% is already maxing out the CPU performance (almost all codecs are single threaded).
But, it doesn't answer the question why the CPU usage climbs... especially if it happens only with 24hz screen mode. Unfortunately I have to say that I have no clue what is happening, or how I could investigate the issue (as I have no access to the 24Hz capable display).
Can you try if the issue is reproducible as well with the 72Hz? (with exact the same HW).
Unfortunetly no, my plasma doesn't do 72Hz, I could try 60Hz a little bit later.
I know about the 50%, but is only if one core maxes out, but if you look at the curve, neither of the cores is close to 100% (which will show 50% in total)