So, a bit more testing:
If we query the devices:
simon@simon-NUC7i3DNHE:~/Videos$ mpv "Bohemian Rhapsody (2018).mkv" --audio-device=help
List of detected audio devices:
'auto' (Autoselect device)
'pulse/auto_null' (Dummy Output)
'alsa' (Default (alsa))
'alsa/surround21' (2.1 Surround output to Front and Subwoofer speakers)
'alsa/surround40' (4.0 Surround output to Front and Rear speakers)
'alsa/surround41' (4.1 Surround output to Front, Rear and Subwoofer speakers)
'alsa/surround50' (5.0 Surround output to Front, Center and Rear speakers)
'alsa/surround51' (5.1 Surround output to Front, Center, Rear and Subwoofer speakers)
'alsa/surround71' (7.1 Surround output to Front, Center, Side, Rear and Woofer speakers)
'alsa/samplerate' (Rate Converter Plugin Using Samplerate Library)
'alsa/speexrate' (Rate Converter Plugin Using Speex Resampler)
'alsa/jack' (JACK Audio Connection Kit)
'alsa/oss' (Open Sound System)
'alsa/upmix' (Plugin for channel upmix (4,6,8))
'alsa/vdownmix' (Plugin for channel downmix (stereo) with a simple spacialization)
'alsa/hdmi:CARD=PCH,DEV=0' (HDA Intel PCH, HDMI 0/HDMI Audio Output)
'alsa/hdmi:CARD=PCH,DEV=1' (HDA Intel PCH, HDMI 1/HDMI Audio Output)
'alsa/hdmi:CARD=PCH,DEV=2' (HDA Intel PCH, HDMI 2/HDMI Audio Output)
'alsa/hdmi:CARD=PCH,DEV=3' (HDA Intel PCH, HDMI 3/HDMI Audio Output)
'alsa/hdmi:CARD=PCH,DEV=4' (HDA Intel PCH, HDMI 4/HDMI Audio Output)
'alsa/dmix:CARD=PCH,DEV=3' (HDA Intel PCH, HDMI 0/Direct sample mixing device)
'alsa/dmix:CARD=PCH,DEV=7' (HDA Intel PCH, HDMI 1/Direct sample mixing device)
'alsa/dmix:CARD=PCH,DEV=8' (HDA Intel PCH, HDMI 2/Direct sample mixing device)
'alsa/dmix:CARD=PCH,DEV=9' (HDA Intel PCH, HDMI 3/Direct sample mixing device)
'alsa/dmix:CARD=PCH,DEV=10' (HDA Intel PCH, HDMI 4/Direct sample mixing device)
'alsa/plughw:CARD=PCH,DEV=3' (HDA Intel PCH, HDMI 0/Hardware device with all software conversions)
'alsa/plughw:CARD=PCH,DEV=7' (HDA Intel PCH, HDMI 1/Hardware device with all software conversions)
'alsa/plughw:CARD=PCH,DEV=8' (HDA Intel PCH, HDMI 2/Hardware device with all software conversions)
'alsa/plughw:CARD=PCH,DEV=9' (HDA Intel PCH, HDMI 3/Hardware device with all software conversions)
'alsa/plughw:CARD=PCH,DEV=10' (HDA Intel PCH, HDMI 4/Hardware device with all software conversions)
'alsa/usbstream:CARD=PCH' (HDA Intel PCH/USB Stream Output)
'jack' (Default (jack))
'sdl' (Default (sdl))
'sndio' (Default (sndio))
and then use this, I get Dolby Atmos fine on my receiver:
mpv "Bohemian Rhapsody (2018).mkv" --audio-device=alsa/hdmi:CARD=PCH,DEV=0
but Plex seems to think the device is in use or busy and errors?
Apr 06, 2022 12:45:27.541 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] cplayer: Set property: audio-channels="auto-safe" -> 1
Apr 06, 2022 12:45:27.541 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] cplayer: Set property: audio-delay=0.000000 -> 1
Apr 06, 2022 12:45:27.541 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] cplayer: Set property: audio-device="alsa/hdmi:CARD=PCH,DEV=0" -> 1
Apr 06, 2022 12:45:27.541 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] cplayer: Set property: audio-spdif="ac3,eac3,truehd,dts,dts-hd" -> 1
Apr 06, 2022 12:45:27.541 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] cplayer: Set property: deinterlace=false -> 1
Apr 06, 2022 12:45:27.541 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] cplayer: Set property: audio-exclusive="no" -> 1
Apr 06, 2022 12:45:27.864 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] ao: Trying audio driver 'alsa'
Apr 06, 2022 12:45:27.864 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] ao: Using preferred device 'hdmi:CARD=PCH,DEV=0'
Apr 06, 2022 12:45:27.864 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] ao/alsa: requested format: 48000 Hz, stereo channels, s16p
Apr 06, 2022 12:45:27.864 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] ao/alsa: using ALSA version: 1.2.2
Apr 06, 2022 12:45:27.864 [0x7f2cab7fe700] DEBUG - [MPVEngine/mpv] ao/alsa: opening device 'hdmi:CARD=PCH,DEV=0'
Apr 06, 2022 12:45:27.867 [0x7f2cab7fe700] ERROR - [MPVEngine/mpv] ao/alsa: Playback open error: Device or resource busy
Apr 06, 2022 12:45:27.867 [0x7f2cab7fe700] ERROR - [MPVEngine/mpv] ao: Failed to initialize audio driver 'alsa'
Apr 06, 2022 12:45:27.867 [0x7f2cab7fe700] ERROR - [MPVEngine/mpv] ao: This audio driver/device was forced with the --audio-device option.
Apr 06, 2022 12:45:27.867 [0x7f2cab7fe700] ERROR - [MPVEngine/mpv] ao: Try unsetting it.
Apr 06, 2022 12:45:27.867 [0x7f2cab7fe700] ERROR - [MPVEngine/mpv] cplayer: Could not open/initialize audio device -> no sound.