Why Plex on Android TV doesn´t support directplay of HEVC 1080p video files?
The Android device supports HEVC up to 4K & it´s possible to play the same videos in KODI with Plex plugin, but not with the Plex app!
Why?
It does. Much of my collection is 1080p in H.265 and it does direct play or I wouldn’t have converted from H.264 to H.265.
As @cayars says, it does support HEVC. My entire library is in H.265 (HEVC) 1080p and 4K. Everything direct plays to my shield.
Where are you seeing your media not direct streaming?
Which Android TV are you using? Some older models may not support HEVC.
It’s also possible you’re having network issues. A slot wifi network can force Plex to transcode in order to reduce the bit rate.
If it’s on mobile you’ll have to turn off the dynamic bandwidth thingy as that will only work with H.264.
Actually, it works now!
Some days ago I streamed with the same device and I saw in the activities app of my iMac, that the transcoder ran and at times had 70% processor utilization! Very strange, because it was the same movie! was there maybe an update?
But it does not really matter, the main thing is that it works now! 
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