From a geocities site:
To cause the album to match the film, you must start the CD of Dark Side of the Moon at exactly the right moment while The Wizard of Oz plays on your VCR. It does not work with a vinyl copy of the album because you have to stop to flip the album over, and the timing is thrown off. The CD is, in fact, a bit different from the vinyl LP. The fade-out of "The Great Gig In the Sky" has been shortened by several seconds, and now segues directly into the beginning of "Money." v As one fan rhetorically wondered, if Waters did intend the album to be played to the film, what VCR did Waters expect people to play the film on back in 1973? And where was someone to get a compact disk when CDs would not be invented for ten years?
The rumor also overlooks one seemingly obvious point: Roger Waters did not have control over the lengths of the songs. The songs for The Dark Side of the Moon were developed during tours in 1972. The tempos were very different during those tours. In particular, "Time" was played much slower. "On the Run" was a guitar jam, bearing no resemblance to what appeared on the album. (In fact, David Gilmour has stated that "On the Run" was written at the very last minute, improvised in the studio.) These early performances of Dark Side do not match the film.
"Breathe in the Air" was largely written by David Gilmour. Gilmour is also primarily responsible for many instrumental passages in "Time", "Money", "Any Colour You Like" and other songs. If Waters secretly timed the album to the film, how did he convince Gilmour to match his solos to the film? And how did he convince Gilmour and Wright to meticulously time their free-form jamming in "Any Colour You Like"?
The song "Great Gig in the Sky"-supposedly written to match the tornado scene perfectly-was written by Rick Wright, without help from others. How could Waters convince Wright to time the song to the scene, without Wright knowing? Waters had no hand in authorship of the song.
Scoring a soundtrack to match a film is an involving process. It involves timing a click track to the film, and meticulously charting the precise moment when events occur within the length of the click track. But the fact is, Dark Side was developed on the road, with much of the material coming out of unstructured jams. The way the album was written rules out definitively any possibility that the album was intentionally written to match the film.
Although it\'s clear that it could not have been intentional, the coincidences are enjoyable. And all the talk about Dark Side and Oz has led to some interest in another old rumor: the album Meddle matches the film 2001: A Space Odyssey. Enjoy the coincidences, but don\'t be fooled by the ill-informed gossip.
These are most of the reasons I believe the coincidence of it.
