PMS: Latest Plex Pass for Synology
tvOS: tvOS 15 beta (19J5268r)
Plex Player: Current AppleTV beta
Apparently I’m a fan of beta life. 
This is just an observation and bug report rather than anything else.
I noticed certain files don’t play with audio at all once updating to the first tvOS beta. Video is fine. I’m not sure if the Plex Player also did an update at the same time, but I know it was right after updating tvOS that the issue became prevalent.
The files specifically are marked as:
File: DD 5.1, H.265 .mkv
Video: 1916x1076, 23.976 fps, 2.1 Mbps, HEVC Main
Audio: AC3 5.1 0.4 Mbps 48,000Hz
All other files have been ok.
Tested on (previous version) AppleTV 4K.
Edit: just tested the same files from macOS > tvOS via AirPlay and audio worked fine, so that’s something.
Edit 2: tested on AppleTV HD running the same Plex App beta, but running tvOS 14.7 (18M5533c) and it works fine.