It depends on the player/platform, but generally the YouTube player does not avoid the problem altogether. There's more that goes into this, but you can experim

It depends on the player/platform, but generally the YouTube player does not avoid the problem altogether. There's more that goes into this, but you can experimentally verify this by playing with the seek bar in the browser. For me (on Chrome), it does a pretty good job at seeking to the time I requested, not to the nearest IDR-frame (which are usually a few seconds apart).