There are a number of problems with the UX for audio and subtitle delay:
Granularity of the slider is ~110ms, which is a bit too coarse. (VLC for desktop uses 50ms).
The act of taking your finger off the control often moves it by up to a few hundred ms.
The app doesn't remember the last used settings, which is a pain if you use Bluetooth headphones which introduce a constant delay (as I do).
This patch addresses 1 & 2 by reducing the slider range from ±30s to ±1s and fixing the granularity at exactly 50ms (same as VLC for desktop). It also displays the delay as milliseconds instead of seconds.