I have had this happen too, but only in playback, never had it show as an export..
And I'll be with Jonesey on this, it's audio stored in a buffer that does not get released. For me it is usually a crash cymbal tail which is often the last note of a drum track.
And I will hear it almost everytime I do an export when the export has just finished and releases the audio engine. But it's never appeared in the exported file.
I always leave 2 measures, 1= blank, 2 = count in which I chop off during mastering.
So if it persists, add a blank measure to the start.
Oh and ya,, what ever happened to the " play effects tails" option? I guess they figured only a fool would turn it off so nuked it to unclutter the menu. So we will assume it is always on now.