Streaming 1080p to an 4K does usually require transcoding?

you might want to review this entire thread @ Plex, 4k, transcoding, and you

but, in general, no.

plex does not ‘upscale’ or upconvert anything to higher resolution.

any upscaling will be done by the TV (or receiver if you have one that does that).

the FAQ link above, will also explain that smart tvs are almost always incompatible with HD audio (ie TRUEHD/ATMOS and some don’t even like DTS).

so content with incompatible audio, the audio will be converted.

if subtitles are enabled + audio being converted = the video will also be converted.

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