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You can quite easily delay the video in VLC and set it to any number you want using the combo box at runtime, so it immediately takes effect.
The question was for alternatives to VLC.
You can use the 32 bit version of "MPC-HC BE" in conjunction with the audio version of "FFDShow" and the Winamp DSP version of Stereo Tool. I just played around with this to see if it worked, and I was able to make it work on movies and music. And I didn't notice any delay creeping in, so it might already compensate for that stuff as well. Regardless there's a timing offset in the MPC-HC-BE playback software if further adjustment is necessary.