Thanks for the info.
The movie has 30+ subtitle tracks. Remove the unnecessary subtitles from the movie file. This should allow the audio to direct play.
You can use the multiplexer function in MKVToolNix to remove the tracks.
When Plex direct plays a media file, it sends it unaltered to the client. This means it sends all video, audio, and subtitle tracks, even those not selected for playback.
Samsung has a limit on the total number of tracks in a stream. When that is exceeded, Plex has to direct stream (remux) the file to remove the unnecessary tracks.
Removing the unneeded subtitle tracks should get you below the limit and allow Plex to direct play the file.
There’s an old post with additional details. I’ll see if I can find it.
Edit 1:  Here’s the information from Plex Media Server.log:
Nov 10, 2021 19:31:17.633 [2036] INFO - [Plex for Samsung] [xxxxx@gmail.com:ji16vqjt7mrzoaxrox3vdtmn]     Cannot direct play with protocol: http, codec: hevc. Reason: Stream count exceeds 30 streams.
Edit 2: Additional details