I found the issue to the Count in Delay. Any time my bluetooth earbuds are connected this will happen. I have a bluetooth air pedal as well but having that connected or disconnected either with the earbud or without, makes no difference. Only when the Go Groove bluetooth earbud is installed does this happen.
I removed the earbuds from the bluetooth settings in the iPad and then resynced the earbuds again to see if that would help, but didn't.

So there appears to be a bug in the software whenever a bluetooth earbud is attached it causes these strange Count In issues.
I wonder if anyone sees this with other bluetooth earbuds?