I have seen audio drift on DV capture before. If there is any drop in audio where there is no signal recorded to tape then the audio will drift in Final Cut. It usually has happened to me at either camera starts and stops or at the end of the tape. It only takes a frame or two. The audio is fine on the DV tape but Final Cut will drift sync on capture. If you capture in chunks without the bad frames everything will be in sync. i’ve also seen issues with worn heads causing sync drift but when its bad heads you hear audio distortion intermittently which you won’t if its signal loss.
Hope this helps.