Is PCR/PTS/DTS restamping after splicing required?
No. (Restamping refers to changing all the time-sample values that appear in a stream, usually by adding an offset to each one.) Restamping at a splice can be done to avoid causing a PCR (timing) discontinuity at the splice. Alternatively, the “discontinuity_indicator” flag may be set right after the splice to indicate to decoders that they should reset their local PLL counters. If the stream is encrypted, then restamping is impossible since the PTS and DTS values are carried in the PES headers, which are encrypted as part of the transport payload. PCRs could be restamped, but that would make the un-restamped PTSs and DTSs invalid.