A friend of mine has some video that he'd like to encode so that he can email it to his family (who aren't particularly computer-literate).

I think the original source is a Sony DV cam, in HD. He's successfully transcoded it to MPEG2, but when he attempts to transcode that to WMV, the audio and video are no longer synchronised.

So can anyone recommend any Windows-based software that will transcode to WMV or another format commonly playable on Windows? He doesn't mind paying a reasonable amount, but wanted recommendations before spending money on something that's no better than the free stuff he's found so far...
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-- roger