Good evening I have a Smart Android Box specifically for a MXQ Pro II and a Sony Smart TV XE90.
I used an MKV file with H264 codec and subtitles in SRT and audio AC-3, I set the quality to “Maximum” after I set the subtitles to “only image format” after I did the following tests:
Test 1
Subtitle enable: 
Device Support AC-3:✘
Device Support E-AC-3:✘
Result Video: Transcode H264 to H264
Result Audio: Transcode AC-3 to AAC
Test 2
Subtitle enable: ✘
Device Support AC-3:✘
Device Support E-AC-3:✘
Result Video: Direct Stream
Result Audio: Transcode AC-3 to AAC
Test 3
Subtitle enable: 
Device Support AC-3:
Device Support E-AC-3:
Result Video: Direct Play
Result Audio: Direct Play
Test 4
Subtitle enable: ✘
Device Support AC-3:
Device Support E-AC-3:
Result Video: Direct Play
Result Audio: Direct Play
As you can see, enabling or disabling “Device Support AC-3” and “Device Support E-AC-3” triggers transcoding for the video if a subtitling is selected, but why does audio affect subtitles? If the SRT subtitle is supported by the device and I set “only image format” it should not start the transcode
Same situation as with a Sony TV the XE90 that when selected a DTS-HD 7.1 audio and SRT subtitles starts audio transcoding from DCA to AAC and that’s fine, but also part of the video transcoding from H264 to H264, different if I select the same mkv but with AC3 audio track and subtitles enabled the movie goes into Direct Play
Is obviously a bug that when transcoding audio and subtitles are selected starts the transcode of the video even if it is not necessary
Cunningly do some Plex developers control this situation?
Thanks