Commit c7ecd599b3 for ffmpeg

commit c7ecd599b37991fa556048a09605d6df5be9d4e0
Author: James Almer <jamrial@gmail.com>
Date:   Wed Nov 4 10:30:13 2026 -0300

    avformat/matroskadec: always use the coded sample rate for intial padding

    Demuxers should not add considerations for an eventual post-decoding state, and
    only export coded parameters.
    Ensures timestamps are properly calculated.

    Before:
    Output #0, framecrc, to 'pipe:':
      Metadata:
        encoder         : Lavf63.18.100
      Stream #0:0: Audio: pcm_s16le, 48000 Hz, stereo, s16, 1536 kb/s (default)
        Metadata:
          encoder         : Lavc63.26.100 pcm_s16le
          ENCODER_OPTIONS : --bitrate 96
    0,        -27,        -27,      648,     2592, 0x372ff818
    0,        621,        621,      960,     3840, 0x53577417
    [...]
    0,      94701,      94701,      960,     3840, 0x56c74d8c
    0,      95661,      95661,      312,     1248, 0x67d480ff
    video:0KiB audio:375KiB subtitle:0KiB other streams:0KiB global headers:0KiB muxing overhead: unknown
    size=       6KiB time=00:00:01.99

    After:
    Output #0, framecrc, to 'pipe:':
      Metadata:
        encoder         : Lavf63.18.100
      Stream #0:0: Audio: pcm_s16le, 48000 Hz, stereo, s16, 1536 kb/s (default)
        Metadata:
          encoder         : Lavc63.26.100 pcm_s16le
          ENCODER_OPTIONS : --bitrate 96
    0,          0,          0,      648,     2592, 0x372ff818
    0,        732,        732,      960,     3840, 0x53577417
    [...]
    0,      95321,      95321,      960,     3840, 0x56c74d8c
    0,      95688,      95688,      312,     1248, 0x67d480ff
    video:0KiB audio:375KiB subtitle:0KiB other streams:0KiB global headers:0KiB muxing overhead: unknown
    size=       6KiB time=00:00:02.00

    Signed-off-by: James Almer <jamrial@gmail.com>

diff --git a/libavformat/matroskadec.c b/libavformat/matroskadec.c
index d36cc5c345..706a0566bc 100644
--- a/libavformat/matroskadec.c
+++ b/libavformat/matroskadec.c
@@ -2912,8 +2912,7 @@ static int mka_parse_audio(MatroskaTrack *track, AVStream *st,
     if (track->codec_delay > 0) {
         par->initial_padding = av_rescale_q(track->codec_delay,
                                             (AVRational){1, 1000000000},
-                                            (AVRational){1, par->codec_id == AV_CODEC_ID_OPUS ?
-                                                            48000 : par->sample_rate});
+                                            (AVRational){1, par->sample_rate});
         sti->skip_samples = par->initial_padding;
     }
     if (track->seek_preroll > 0) {