There has been a total lack of response regarding this issue by Roku.  No updates, no nothing, from what appears to be a year now.
Everyone is totally in the dark.   This will be the last Roku product I will ever buy and I will not recommend Roku products to friends. 

I tried disconnecting the optical cable from the tv to receiver, set the sound on samsung tv for tv speaker only, thus the receiver is not connected.   Unfortunately, the same problem persists.  

I have  Roku Premier + and have tried every imaginable setting to try to resolve the lip sync problem with this device.  Nothing has worked.   Tried all the audio settings.  Removed optical cable and tried another connection.   Changed sound to be from tv only and to a receiver only and both.  Didn'...