I have successfully muxed ESB, using a delay offset of 45,528 samples (0.9485 sec).
I watched it, and didn't notice any problems. It remained synchronized through to the end.
I have successfully muxed STAR WARS with the '93 PCM (first 15 minutes only) and with the '77 Dolby Stereo (entire film).
No problems with either, but the offsets were different:
48,851 samples + "DC48 DVD.wav"
48,743 samples + "DS48 DVD.wav"