I believe it’s ac3 in this release. I’m just speculating, but yes, since it’s a Spanish print, and not GOUT synced, their film sourced audio would have needed to be re-synced, which is a bit of work.
Rhetorical question:
More work than de-sync’ing the GOUT audio to match their release (which didn’t match their print) ?
Regular answer ignoring rhetorical status:
Maybe. It depends on whether they have a synchronized video source with that audio to get everything matched up (as the non-Spanish film-sourced audio is not from the same print of course). If so, then it’s about equally difficult as the GOUT, depending on how much cleanup the audio needs. If not, it’s a lot more work.