Audio-driven talking head generation holds significant potential for film production. While existing 3D methods have advanced motion modeling and content synthesis, they often produce rendering artifacts, such as motion blur, temporal jitter, and local penetration, due to limitations in representing stable, fine-grained motion fields. Through systematic analysis, we reformulate talking head generation into a unified framework comprising three steps: video preprocessing, motion representation, and rendering reconstruction. This framework underpins our proposed M2DAO-Talker, which addresses current limitations via multi-granular motion decoupling and alternating optimization. Specifically, we devise a novel 2D portrait preprocessing pipeline to extract frame-wise deformation control conditions (motion region segmentation masks, and camera parameters) to facilitate motion representation. To ameliorate motion modeling, we elaborate a multi-granular motion decoupling strategy, which independently models non-rigid (oral and facial) and rigid (head) motions for improved reconstruction accuracy. Meanwhile, a motion consistency constraint is developed to ensure head-torso kinematic consistency, thereby mitigating penetration artifacts caused by motion aliasing. In addition, an alternating optimization strategy is designed to iteratively refine facial and oral motion parameters, enabling more realistic video generation. Experiments across multiple datasets show that M2DAO-Talker achieves state-of-the-art performance, with the 2.43 dB PSNR improvement in generation quality and 0.64 gain in user-evaluated video realness versus TalkingGaussian while with 150 FPS inference speed.