You are right for 200ms, for me its about 225ms, but it will increase over time, so I found that 325ms is good approximation.
And that is right only for streaming addons, like youtube. For local files starts from 0 and increase over time. Also, Kodi remember audio offset values for each local file and every single one must be reseted for later use. To much hassle... I did not test local files intensively. Youtube is my poison

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