@BigWheel Here are my results. For me it’s absolutely only happening while transcoding.
PMS version: 1.41.6.9685 (Ubuntu 24.04.3 LTS)
tvOS version: 26.0.1 (23J362)
Bedroom (wireless lan)
tvOS Plex app version: 8.45 (9684)
Transcoding: Pause stops at 10 seconds, playback resumes
Direct play: Pause works as expected
Family room (wired lan)
tvOS Plex app version: 8.45 (9684)
Transcoding: Pause stops at 15 seconds, playback resumes
Direct play: Pause works as expected