I believe Darth Mallwalker said that one extra frame was somehow added to ESB 2.0, making all audio tracks play one frame too early. It’s not easy to notice this while watching…
The 2-frame difference at a reel change during the Luke and Vader duel was a discrepancy between the PAL and NTSC versions of the GOUT. ESB 2.0 deleted these two frames from the video in order to match the NTSC audio tracks, so there shouldn’t be any additional mismatch there.