PMS: 1.29.1.6316
Android Mobile: 9.10.1.36037 (beta)
FWIW, I’ve a Pixel 6a / Android 13.
AC3 & DTS direct play. EAC3 transcodes.
My previous phone, a Pixel 3a XL, had the same behavior.
Plex app settings:
Settings -> Advanced
Audio -> Audio Boost = None
Player
Audio Passthrough = Disabled
Optional Audio Support = None
Edit: Passthrough = HDMI made no difference.