As I posted over here Pixel 8 Pro reports EAC3 is supported, but EAC3 content fails to play - #53 by Gavin-Ashford this transcoder preview has seemingly helped a little with the Pixel EAC3 (with Atmos?) issue by attempting direct play and finding it fails and falls back to transcoding when it can’t.
However from my limited testing (and with the older, non-new UI, Android app) its certainly not resolved all the instances; some still fail as before.
If the intention is that in all instances of failed direct play it should fall-back to transcoding I’d be happy to provide sets of logs to help - just let me know what/which you’d need!