I am also experiencing the same issue on the Hallmark channels, where the commercial markings are negatively offset by 5 seconds: the last 5 seconds of each content segment are marked as commercials, and the last 5 seconds of each commercial break are marked as content.
Interestingly, the smart commercial detection is consistently early by 5 seconds for Hallmark recordings. I've verified this across multiple recordings on the latest pre-releases at the time of recording over the last two months. The earliest Hallmark recording I have that used the smart commercial detection was from January 9, 2022, and it has the same 5 second offset issue.