For me, none of the recommended solutions to the HDMI audio drop-out problem worked. My problem went away completely when I overclocked my Raspberry Pi 2, running OSMC.
I kept the CPU unchanged, but I increased the GPU/RAM both to 500 MHz, and upped the voltage by "2" (which worked with the white Raspberry Pi power supply that came with my kit). I had already set GPU memory to 320 MB, which is probably necessary. My CPU has not exceeded 45°C (it's in a metal FLIRC case) even while watching 1080p 60fps video. It should be noted that I have not tried viewing any MPEG2 stream, but I suspect that with the key purchase, it would also work well.
I credit user "Str1fed" on silicondust.com
for publishing their solution to this problem, giving me the idea to try overclocking, although my values are slightly different, from haydenjames.io
These values can all be changed from within the "My OSMC" app. The overclock settings are at the Overclock icon. The other settings are in the Pi Config icon (although you can manually add the overclock settings there too).
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