Исходник взят отсюда: .
Видео отрейндерено в 60 (59.94=23.976*5/2) кадров в секунду (fps).
Проверено на Blu-Ray плеере Samsung BD-D5100
Применена мультизагрузка сэмпла.

General
Unique ID : 224437812984373290825067083555685529861 (0xA8D92685111BC45AB56DB0AC6A6BF905)
Complete name : E:\Video\60 fps\Иван Васильевич\Иван Васильевич меняет профессию (1973) BDRip [720p 60fps].mkv
Format : Matroska
Format version : Version 2
File size : 8.94 GiB
Duration : 1h 31mn
Overall bit rate : 14.0 Mbps
Encoded date : UTC 2012-12-29 16:37:04
Writing application : mkvmerge v3.4.0 ('Rapunzel') сборка от May 18 2010 22:32:11
Writing library : libebml v0.8.0 + libmatroska v0.9.0

Video
ID : 1
Format : AVC
Format/Info : Advanced Video Codec
Format profile : [url=mailto:High@L4.1]High@L4.1[/url]
Format settings, CABAC : Yes
Format settings, ReFrames : 9 frames
Codec ID : V_MPEG4/ISO/AVC
Duration : 1h 31mn
Bit rate : 13.5 Mbps
Width : 960 pixels
Height : 720 pixels
Display aspect ratio : 4:3
Frame rate mode : Variable
Frame rate : 59.940 fps
Color space : YUV
Chroma subsampling : 4:2:0
Bit depth : 8 bits
Scan type : Progressive
Bits/(Pixel*Frame) : 0.326
Stream size : 8.48 GiB (95%)
Title : Ivan.Vasilievich.720p.60fps
Writing library : x264 core 120 r2120kMod 0c7dab9
Encoding settings : cabac=1 / ref=9 / deblock=1:0:0 / analyse=0x3:0x113 / me=umh / subme=10 / psy=1 / fade_compensate=0.00 / psy_rd=1.00:0.00 / mixed_ref=1 / me_range=24 / chroma_me=1 / trellis=2 / 8x8dct=1 / cqm=0 / deadzone=21,11 / fast_pskip=1 / chroma_qp_offset=-2 / threads=4 / sliced_threads=1 / slices=4 / nr=0 / decimate=1 / interlaced=0 / bluray_compat=0 / constrained_intra=0 / bframes=9 / b_pyramid=2 / b_adapt=2 / b_bias=0 / direct=3 / weightb=1 / open_gop=0 / weightp=2 / keyint=300 / keyint_min=30 / scenecut=40 / intra_refresh=0 / rc=abr / mbtree=0 / bitrate=13500 / ratetol=1.0 / qcomp=0.60 / qpmin=10 / qpmax=51 / qpstep=4 / ip_ratio=1.40 / pb_ratio=1.30 / aq=1:1.00
Language : Russian
Default : No
Forced : No

Audio
ID : 2
Format : AC-3
Format/Info : Audio Coding 3
Mode extension : CM (complete main)
Format settings, Endianness : Big
Codec ID : A_AC3
Duration : 1h 31mn
Bit rate mode : Constant
Bit rate : 448 Kbps
Channel(s) : 6 channels
Channel positions : Front: L C R, Side: L R, LFE
Sampling rate : 48.0 KHz
Bit depth : 16 bits
Compression mode : Lossy
Delay relative to video : 700ms
Stream size : 294 MiB (3%)
Language : Russian
Default : Yes
Forced : No