I almost never use little dissolves for sound smoothing, it’s so cluttered and makes it hard to shift something around. Instead I use the keyframing and rubber banding tool. No more difficult when you want to extend or shorten a piece of sound (especially music), but simple to slide in a timeline. Also, in my experience, sound editors will ignore rubber banding more easily than dissolves.

I almost never make an audio cut in the same place as the video cut because I want to edit my sound on the first modulation of the incoming track. That will actually help to disguise any mismatched tone much better than all of the short dissolves in the world.

Nice piece! Some comments.

I would emphasize, the primary use of an L cut, as it is also called, should be for dramatic purpose, not simply dealing with mismatches. The proper way to deal with ambience mismatches is to *balance* and *mix* the audio tracks, not mush them together in prelaps or postlaps! Have a dramatic reason for using it. It can prefigure the location of an upcoming scene. It can be used to carry voice from a previous scene into a new location propelling the story forward. Depending on story needs, these are powerful tools.

In Avid or FCP I use single frame dissolves to cover *sample* mismatches which would otherwise cause a click or pop. I don’t use L cuts.
And ambience mismatches are *balanced*.