I retested the issue stated in the starting topic with SA30 firmware version v1.33, build 705. I have to say there is a huge improvement compared with build mentioned in the starting topic.
TL;DR if played over SA30 only it is in sync, if played over SA30 and TV speaker it is not perfectly in sync.
There is some different behaviour with the new build compared to the build mentioned in the starting topic. Now it is possible to have the TV sound played over the internal Samsung TV speaker and the Arcam SA30. If the TV sound is played over both then there is a slight delay noticeable. If you play the TV sound over the SA30 only then I have to say the TV sound is in sync with the video.
I transitioned this issue to closed.