Oppo released a beta update (3/26/13) that seeks to address the audio synch delay:
* Added a feature that allows the adjustment of the audio delay time within the range of -100ms to +100ms. This can be set under "Setup Menu"->"Audio Processing" -> "A/V Sync", and the delayed time will be applied to all output terminals including HDMI 1 and 2, Coaxial, Optical, and 7.1 outputs (including the Stereo outputs of the BDP-105).
* The actual audio delay effect might be different for each of the output terminals due to the different audio process algorithms and signal paths used for each output. Please adjust this setting based on the actual output terminal in use.
* The negative adjustment values are for cancelling out the audio delay that the player automatically applies. Depending on the video source and the time it takes to process the video, the main decoder chip automatically applies an audio delay in order to optimize audio video synchronization. The negative manual settings reduce the automatic audio delay, while the positive manual settings apply additional delay. Any negative value setting beyond the player's automatic delay will be treated as completely cancelling the automatic delay. For example, if the "A/V Sync" value is manually set to -100ms and for the current video source the player applies a 70ms automatic audio delay, the final result is that the 70ms audio delay gets cancelled and the audio is not delayed at all. It is not possible to put audio ahead of video using this setting.
* Added a feature that allows the adjustment of the audio delay time within the range of -100ms to +100ms. This can be set under "Setup Menu"->"Audio Processing" -> "A/V Sync", and the delayed time will be applied to all output terminals including HDMI 1 and 2, Coaxial, Optical, and 7.1 outputs (including the Stereo outputs of the BDP-105).
* The actual audio delay effect might be different for each of the output terminals due to the different audio process algorithms and signal paths used for each output. Please adjust this setting based on the actual output terminal in use.
* The negative adjustment values are for cancelling out the audio delay that the player automatically applies. Depending on the video source and the time it takes to process the video, the main decoder chip automatically applies an audio delay in order to optimize audio video synchronization. The negative manual settings reduce the automatic audio delay, while the positive manual settings apply additional delay. Any negative value setting beyond the player's automatic delay will be treated as completely cancelling the automatic delay. For example, if the "A/V Sync" value is manually set to -100ms and for the current video source the player applies a 70ms automatic audio delay, the final result is that the 70ms audio delay gets cancelled and the audio is not delayed at all. It is not possible to put audio ahead of video using this setting.