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It seems to all be out by about 5 frames consistently (although the ads are all like 20 seconds long). I don't think it's a sample rate drift issue as there are musical sounds in there and I'd hear the pitch difference.
They sent me a screenshot of the Premier project and can see an extra block of silence in premier's weird waveform display at the start compared to their reference, so it's in timeline playback as well.
There’s clearly some kind of delay/compensation/shift on the audio track at their end. Is it still there when they export or is it just during timeline playback? Does the sync shift over time or is it all out by the same amount?