I have determined the drop out is 3 seconds long and it does it not only at layer changes, but whenever using chapter forward only on DTS-ES titles.

Can someone try this for me:

play a dts-es title and try using the chapter forward on your dvd player. After the dvd gets to the next chapter how long does it take for your audio to lock in? I can't believe this is the DVD player (its practically brand new and its connected via toslink). Thank you in advance.