The answer depends on the quality of your sound system, your hearing, and your desire for Atmos audio.
First the Atmos part.
If you want Atmos audio when listening to Blu-ray rips, whether HD or 4K, you will need a Shield or Xbox. The Atmos audio tracks on Blu-ray discs are TrueHD + Atmos. When Plex transcodes TrueHD audio the Atmos information is lost in the process, even if the audio is transcoded to EAC3.
As mentioned earlier, EAC3 + Atmos is not a problem. The Plex SmartTV app can pass it over HDMI-ARC/eARC to the audio equipment.
TrueHD vs EAC3:
This is part objective and part subjective.
TrueHD definitely has the capacity for better sound, as it is lossless and handles higher bit rates and sample rates than lossy EAC3.
The source material also comes into play. For a 1960s Elvis Presley movie it most likely won’t matter which audio codec is used. The recording equipment at the time is the limiting factor. For a modern movie recorded digitally, and with the right sound system, it is possible to hear a difference between TrueHD and EAC3.
The sound system also matters. If you’re using TV speakers you won’t be able to tell a difference. With a nice soundbar or receiver you might.
Testing:
Here’s a way to test before deciding to buy a Shield/Xbox.
The Digital Theater has several trailers with TrueHD + Atmos and EAC3 + Atmos audio.
https://thedigitaltheater.com/dolby-trailers/
Download Chameleon or one of the other videos with both audio types and put it in an Other Videos library on your server.
Play it with the Plex app on your TV. See if you can hear a difference between TrueHD (which will transcode) and the EAC3 + Atmos audio track (which should direct play).
Second, if possible, connect a PC (not a Mac) to the HDMI input on the Samsung soundbar. Install Plex for Windows and configure it to passthru audio, including EAC3 & TrueHD. Play the same test video. Both the TrueHD and EAC3 audio tracks should direct play. That will let you hear how TrueHD + Atmos compares to EAC3 + Atmos. FYI, pretty certain Macs block TrueHD passthrough, which is why you can’t use one for this test.
That will give you a reference you can use when deciding whether or not to acquire a Shield or Xbox.
Plex for Windows Audio Passthrough
Connect PC to HDMI input on soundbar (soundbar must be turned on to choose correct settings).
Launch Plex for Windows.
Settings → Player. Click Show Advanced.
Audio Device: Default is Auto. Select a specific audio device (i.e. the soundbar).
Audio Device Kind: Choose HDMI.
Audio Channels and passthrough options will appear.
Choose number of audio channels. Should be OK to leave at Auto if desired.
Select desired audio formats to passthrough to soundbar.
Save changes.