I have a similar issue for Docker for Windows/WSL2 at HEVC Encoding options not showing up via Docker for Windows - Plex Media Server - Plex Forum
The problem is the same. The way GPUs are passed through these containers work perfectly fine for HW Transcoding, CUDA, and other GPU-related tasks. However, the HEVC options are simply not visible, not that HEVC transcoding itself is failing. I suspect, as others have mentioned, that this is due to a design limitation in Plex that only shows these options if the GPUs can be listed in Hardware Transcoding Device even though that is not the central requirement to do HW Transcoding.
Regardless, if this is required, can you share a similar solution for Docker for Windows/WSL2 to passthrough the GPU in such a way that it allows to be seen by the way Plex is checking. Nothing I saw online is helping because the standard way of passing it through (as shared in my link) simply works for other usecases.