Just recently I recorded gameplay of Allan Wake using MP4 Nvidia 1080p 60fps and many times in it there were Audio De-sync problems. No lag, the gameplay was smooth but there was also tearing, not when I played but in the video itself.
My computer:
Intel Core i7-3770K CPU 3.50GHz
16.0 GB
64 bit
I'll upload a video link soon if need be.