I noticed the 2.5 Mbps connection to your server but it does change often there are some as high as 18.4 and low as 1.6. This would definitely effect playback but it should not start playback as transcoded unless Auto adjust quality is selected when playback starts but looking at the logs it is not enabled. I would suggest disconnecting the VPN though as with that connection they are going to buffer.
I know that you have setup the devices for your users multiple times but are you certain your user has not made changes afterwards? And how many of your users use a mobile connection.
I just want to show you this is from the log file you gave me
[MediaDecisionEngine] Server was happy with client's original decision
[MediaDecisionEngine] Decision: CanPlay: true CanDirectPlay: false CanDirectStreamVideo: false CanDirectStreamAudio: false CanDirectPlaySubtitle: false CanTranscodeSubtitle: false CanDisplayVideo: true Transcode Reason: Resolution or bitrate exceeds maximum allowed
[LoadControl] New bitrate: 720, Maximum: 720
[MediaDecisionMediaSource] Resetting mappable types.
[video] User maximum h264 profile determined: 61
[video] Device recommended h264 profile determined: 61
[BufferHelper] Assumed Bitrate: 10000, Segment Count: 1171
[BufferHelper] Segment count: 1171
And this is from my logs with the limit on mobile data setting enabled
[MediaDecisionEngine] Server was happy with client's original decision
[MediaDecisionEngine] Decision: CanPlay: true CanDirectPlay: false CanDirectStreamVideo: false CanDirectStreamAudio: false CanDirectPlaySubtitle: true CanTranscodeSubtitle: false CanDisplayVideo: true Transcode Reason: Resolution or bitrate exceeds maximum allowed
[LoadControl] New bitrate: 720, Maximum: 720
[MediaDecisionMediaSource] Resetting mappable types.
[video] User maximum h264 profile determined: 62
[video] Device recommended h264 profile determined: 62
[BufferHelper] Assumed Bitrate: 10000, Segment Count: 1171
[BufferHelper] Segment count: 1171
Another line from provided logs
[MediaDecisionEngine] Analyzing media: 3840x1608 23044kbps (Container: mkv, Video: hevc, Audio: ac3)
[MediaDecisionEngine] Bitrate 23044 exceeds maximum allowed (720)
[MediaDecisionEngine] Selected subtitle (pgs) can be direct played (via Transcode? true)
[video] User maximum h264 profile determined: 61
[video] Device recommended h264 profile determined: 61
[BufferHelper] Assumed Bitrate: 10000, Segment Count: 1171
[BufferHelper] Segment count: 1171
My logs with the setting enabled
[MediaDecisionEngine] Analyzing media: 1920x1080 3524kbps (Container: mp4, Video: h264, Audio: eac3)
[MediaDecisionEngine] Bitrate 3524 exceeds maximum allowed (720)
[MediaDecisionEngine] Selected subtitle (srt) can be direct played (via Transcode? true)
[video] User maximum h264 profile determined: 62
[video] Device recommended h264 profile determined: 62
[BufferHelper] Assumed Bitrate: 10000, Segment Count: 1171
[BufferHelper] Segment count: 1171
Now if that setting is definitely not enabled and remote streaming is not set to anything lower than max and your shared user has not changed the settings after you set them then perhaps it is ignoring them for some reason.
Could the user perhaps reset the app and set it up again by “Clearing Data” in the Android settings for the Plex App?