This morning I started the WiFi sync again and the first stage of the sync involved MMA stating 'Deleting' while repeatedly showing the progress bar running from 0% to 100% at varying rates.

I looked at the contents of the tablet's internal storage and saw that it was actually downloading files, not deleting them. Then I looked in MMW's 'Transcoded_Media_Files' folder and found that the folder for the tablet contained several files that had been transcoded on last night's sync and these were the files being downloaded.
The beheviour of downloading the files was correct but when MMA appeared to be deleting a lot of files it caused some confusion. The status message should be uploading to say which file it is downloading.
It also did not show any progress on the overall progress bar during this stage.