Still observed on nyan_big and its family.

https://stainless.corp.google.com/search?view=matrix&row=build&col=board&first_date=2018-12-07&last_date=2019-01-04&test=video_VideoEncodeAccelerator.vp8%24&build=R73&board=nyan&status=GOOD&status=WARN&status=FAIL&status=ERROR&exclude_cts=false&exclude_not_run=false&exclude_non_release=true&exclude_au=true&exclude_acts=true&exclude_retried=true&exclude_non_production=false

FYI, also observed on R72 (not only on R73)

nyan_blaze R72-11316.47.0

1 failures; <MultipleEncoders/VideoEncodeAcceleratorTest.TestSimpleEncode/1>: ../../../../../../../home/chrome-bot/chrome_root/src/media/gpu/video_encode_accelerator_unittest.cc:2075; The difference between bitrate and current_requested_bitrate_ is 241735, which exceeds kBitrateTolerance * current_requested_bitrate_, where; bitrate evaluates to 2158265,; current_requested_bitrate_ evaluates to 2400000, and; kBitrateTolerance * current_requested_bitrate_ evaluates to 240000.

https://stainless.corp.google.com/browse/chromeos-autotest-results/271325468-chromeos-test/

Search longer date range
https://stainless.corp.google.com/search?view=list&first_date=2017-07-01&last_date=2019-01-12&test=video_VideoEncodeAccelerator.vp8&board=^nyan_big%24&status=GOOD&status=WARN&status=FAIL&status=ERROR&reason=MultipleEncoders%2FVideoEncodeAcceleratorTest.TestSimpleEncode%2F1&exclude_cts=false&exclude_not_run=false&exclude_non_release=true&exclude_au=true&exclude_acts=true&exclude_retried=true&exclude_non_production=false

This issue existed much longer. R60 (July 2017) or even earlier (stainless doesn't have older data)