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From ABdex:

This release is JPN remux with GJM subs, with all store subs from USA disk and Crunchyroll, all have been synced.

The audio is the USA BD audio as it was of high quality with a higher bit rate and bit depth. JPN disk audio was 16bit PCM while the USA’s BD JPN was 20bit TrueHD 2.0 which has been converted to FLAC, ENG audio has been kept the as is which is TrueHD 5.1 with a compatibility track included. All tracks have been synced the the JPN video.

Comparison

Thanks to ZeroBuild for their script.

Mediainfo

https://myanimelist.net/anime/41619/Munou_na_Nana
https://anidb.net/anime/15492