Plex Android app for phones for unknown to me reason, cannot Direct Play files in WAVE format, that are 48 KHz and 24 bit (2304 kbps), yet it can play uncompressed FLAC at twice the audio frequency and bitrate just fine.
I wanted to listen to ASMR, but I immediately stopped afterwards, when I noticed Plex was transcoding the uncompressed WAVE file with constant 2304 kbps bitrate to lossy OPUS at 128 kbps, and that made me mad, when wearing AKG K371 (non-BT variant).
Meanwhile, listening to my favorite songs in uncompressed FLAC at 4608 kbps (96 KHz/24 bit) gives a total different experience, since it Direct Plays off of my server, where my files are stored.
Tried on both POCO F3 on custom ROM with Android 12 Beta 4 and Samsung Galaxy A9 2018 with stock One UI 2.0, same result.
Screenshots:
Server Version#:1.24.5.5173
Player Version#:8.25.1.28703