This is accurate:
#!/bin/sh
/usr/lib/plexmediaserver/Plex\ Transcoder2 -hwaccel nvdec "$@"
The original Transcoder needs to be renamed to “Plex Transcoder2” and the script above should replace the original file. The /usr/lib/plexmediaserver path might not be the same in all systems so it needs to contain the correct path for your Plex install. Only the 1.15 alpha transcoder has support for NVDEC, the 1.14 seems to ignore the argument.