You can use eac3to to extract the AAC from MKV, if there are any initial delay is compensated by eac3to adding silent audio frames.
Even with Nero 7 + plugins instaled you can decode the AAC track, compensate delay, downmix to DPL II and recode to AAC with qaac with a unique command line like (if AAC 5.1 is track 2 for instance):
eac3to input.mkv 2: stdout.wav -downDpl | qaac -v 80 --he --adts --no-delay -o output.aac -
You can use also BeHappy (AviSynth needed)
I think than LameXP don't support downmix to Dolby ProLogic II, only plain stereo.
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BeHappy, AviSynth audio transcoder.
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