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Where the OOS issue can creep in with 12-bit Audio is when you go to your NLE, which will most likely be 16-bit, and the program conforms the Audio. DVD is PCM/WAV 48KHz 16-bit (or DD AC3), so that 12-bit has to be changed. It often works OK, but CAN drift OOS. I'd choose 16-bit and do any additional tracks in the NLE.
Plus in the pass some folks have had issues with Premiere Elements when working with imported 12-bit audio. I would follow Hunt's advice and capture using 16 bit audio.
With 12 bit audio you can add a second track such as background music. But you can just as easily do this in the video editor rather than on the DV tape.
Yes, to the intended purpose of the 12-bit. Now, if one is going to do any editing, I'd strongly recommend not adding that soundtrack/musictrack to the tape. It will cause all sorts of problems in the edit, and is designed for one, who wishes to just show the tape on a TV.
That's two votes against 12-bit Audio.