Seems there has been a long standing issue with plex not direct playing streams with AAC_LATM to many clients as these threads show:
https://forums.plex.tv/t/can-we-have-mp2-aac_latm-direct-play-support/204371/13
https://forums.plex.tv/t/roku-won-t-direct-play-aac-latm-codec/582124
https://forums.plex.tv/t/plex-roku-dvr-not-playing-audio-aac-latm-uk/701262
https://forums.plex.tv/t/bug-latest-android-tv-version-wont-direct-play-aac-latm-codec/319198
Unfortunately with a lot of UK Freeview HD channels using AAC_LATM we are a bit stuffed unless Plex can sort this out.