I remember learning somewhere (perhaps a Podcasts discussion?) that Bluetooth headphones can tell the host device what their audio delay is. Given that information to host device can adjust video playback so that the sound syncs up perfectly. I know iOS is capable of this, I'd assume macOS is well.

So it depends on the headphones.

Of course that only helps with premade content. If you're playing a game the OS can't adjust the game for 200 ms of lag, everything is just going to be out of sync.