Server Version#: 1.18.5.2309
Client is Plex add-on for Kodi.
I’m playing a HEVC 10bit file as test subject :
<Stream id="55454" streamType="1" default="1" codec="hevc" index="0" bitrate="1975" bitDepth="10" chromaSubsampling="4:2:0" colorRange="tv" frameRate="23.976" height="1080" level="120" profile="main 10" refFrames="1" requiredBandwidths="56804,35225,4064,4064,4064,4064,4064,4064" width="1920" displayTitle="1080p (HEVC Main 10)"/>
<Stream id="55455" streamType="2" selected="1" default="1" codec="eac3" index="1" channels="6" bitrate="640" language="English" languageCode="eng" audioChannelLayout="5.1(side)" requiredBandwidths="640,640,640,640,640,640,640,640" samplingRate="48000" displayTitle="English (EAC3 5.1)"/>
<Stream id="55456" streamType="3" selected="1" codec="srt" index="2" bitrate="0" language="English" languageCode="eng" requiredBandwidths="1,1,1,1,1,1,1,1" displayTitle="English (SRT)"/>
<Stream id="55457" streamType="3" codec="srt" index="3" bitrate="0" language="English" languageCode="eng" requiredBandwidths="1,1,1,1,1,1,1,1" displayTitle="English (SRT)"/>
Starting playback, Plex Media Server.log' shows :
Feb 01, 2020 13:27:04.922 [0x7f37cffff700] DEBUG - [Now] Device is Kodi (Kodi Add-on (LibreELEC)).
Feb 01, 2020 13:27:04.923 [0x7f37cffff700] DEBUG - [Now] Profile is Kodi Plex Addon Raspberry PI
So, cat RaspberryPi.xml :
<?xml version="1.0" encoding="utf-8"?>
<Client name="Kodi Plex Addon Raspberry PI">
<!-- Author: LongChair - RasPlex Team. -->
<TranscodeTargets>
<VideoProfile protocol="hls" container="mpegts" codec="h264" audioCodec="aac" context="streaming" />
<VideoProfile protocol="http" container="matroska" codec="h264" audioCodec="aac,ac3,mp3,dca" context="streaming" />
<MusicProfile container="mp3" codec="mp3" />
<PhotoProfile container="jpeg" />
</TranscodeTargets>
<DirectPlayProfiles>
</DirectPlayProfiles>
<CodecProfiles>
<VideoCodec name="*">
<Limitations>
<UpperBound name="video.width" value="1280" isRequired="true" />
<UpperBound name="video.height" value="720" isRequired="true" />
<UpperBound name="video.bitrate" value="2500" />
<UpperBound name="video.bitDepth" value="8" />
</Limitations>
</VideoCodec>
<VideoAudioCodec name="*">
<Limitations>
<UpperBound name="audio.bitrate" value="1000" />
</Limitations>
</VideoAudioCodec>
</CodecProfiles>
</Client>
Notice the lack of directplayprofiles, notice the test limitations I have set.
Why is it doing this :

(Yes, I have done sudo systemctl restart plexmediaserver.service after each edit to the profile.