Thank you for your replies.
Well, I'm that kind of guy who likes to dig deep...
I spent a few minutes investigating the problem a bit deeper today and came to interesting conclusions.
I created a new project, imported a sample and moved it to the second measure.
I started exporting audio in different mp3 bit rates and with different audio quality. Then, I imported the created clips to separate tracks.
The delay is the same in 32, 40, 48 and 56kbs. It increases but stays constant in 64-320kbs.
The quality setting ranging from 0-5 in the menu has no impact on the delay. Ticking the "variable bit rate" box does not impact the delay either.
It doesn't take a genius to figure out that some sort of simple algorithm could be developed to compensate for the delay since it's constant across two ranges of bit rates...
I would imagine that the delay would be different when using a different encoder.
I've paid for the encoder. I've bought Sonar too. Since the encoder is being sold by Cakewalk I expect it to work properly with Sonar.