On my side the issue has been fixed thanks to OpenSSL v3.0.0 and PMS.
I was missing the new requirements regarding OpenSSL v3 when creating my .pfx, I mean -certpbe AES-256-CBC -keypbe AES-256-CBC -macalg SHA256 options in my openssl command.
And also, but still don’t understand why, I need to change the path to provide access to my .pfx to PlexMediaServer account service.
Previously my .pfx was stored in my home folder and all was working fine (permissions were/are granted…), now I need to put the .pfx in the root directory of Plex itself, /PlexMediaServer to make it work again, otherwise I always get the same error in the debug logs ERROR - [CERT] Found a user-provided certificate, but couldn't install it.