Steps to reproduce:
1. Open attached project "rqa-project-wired.zip" and scene "Blockout"
2. In Hierarchy window, select the "Timeline" GameObject
3. In Timeline window, observe that the Audio and visual tracks are in-sync
4. Enter Play Mode
5. In Game View, observe Audio and visual sync

Expected result: The Audio and Visuals are in-sync
Actual result: The Audio begins playing 1-3 seconds early

Reproducible with: 1.6.5 (2021.3.32f1), 1.7.6 (2022.3.13f1), 1.8.6 (2023.1.20f1, 2023.2.0f1, 2023.3.0a14)

Tested on: Windows 10

Notes:
1. A workaround to get them in-sync is to pause Play Mode as soon as the Audio starts playing, and unpause it once the visuals have loaded in.
2. This issue also reproduces in a built Player. The workaround is to tab out of the Player once the audio starts playing, and tab back in. They then become in-sync.