My experience as well.
Two other things I’ve noticed:
First, for movies with both, Plex prefers external forced subtitles over embedded forced subtitles. Personally, I’m good with this since my external subtitles are all SRT and they’re less likely to transcode than internal PGS/VOBSUB subtitles.
Second, Plex remembers your last chosen audio and subtitle track. If you change subtitles from forced to another track, Plex will remember the next time you play the movie. It will not default back to the forced subtitle track. The only way to reset to default behaviour is to Plex Dance the movie & associated subtitle/etc files. Important if your testing “What happens if I set track X to forced/default/etc.”