Transcoding high bitrate FLAC not working

Plex Media Server Desktops & Laptops
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Server Version#: 1.32.7.7621
Player Version#: Plex TV Samsung

Attached is my log.
I’m having issues with Plex Media Server transcoding high resolution FLAC audio. This is a long standing issue for many years.
In the log the audio file is 24-bit 96 kHz, all i hear is intermittent digital noise, no music plays at all.

If the issue is that the TV player app just can’t handle high resolution audio, I still feel this is a PMS issue because PMS is transcoding to a resolution that can’t be interperted by the TV app.

I tried testing on my laptop in the web app, in that instance the file direct played without issue.

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Plex Media Server Logs_2023-12-14_23-41-07.zip (4.6 MB)
Sorry, here’s my log.

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Looking in the logs, I found this.
There’s only a bitrate listed, am I to assume it keeps the sample rate as-is when re-encoding?

<SessionReport version="2" startTime="0" startTimestamp="Dec 14, 2023 23:40:55.906" key="/library/metadata/18506" session="2t1lhcin5p5f4thbsw8rbhbc" transcode="wps78gof1p996656mbwu0597">
<User id="1" thumb="https://plex.tv/users/20c024c563eb928e/avatar?c=1702583783" title="zenon222" />
<Player address="192.168.100.87" device="19_MUSEM_QTV" machineIdentifier="2t1lhcin5p5f4thbsw8rbhbc" model="QN49Q70RAFXZC" platform="Tizen" platformVersion="5" product="Plex for Samsung" title="TV 2019" vendor="Samsung" version="5.74.0" local="1" relayed="0" secure="0" userID="1" />
<Variants>
<Variant id="c6ec17d1-c10b-4e31-a725-7ac37f1019e7" targetBitrate="591" context="streaming" sourceAudioCodec="flac" audioDecision="transcode" protocol="dash" container="mp4" audioCodec="aac" audioChannels="2" transcodeHwRequested="1" transcodeHwFullPipeline="0">
<Media id="34006" audioChannels="2" audioCodec="aac" bitrate="562" container="mp4" duration="262357" protocol="dash" selected="1">
<Part deepAnalysisVersion="6" hasThumbnail="1" id="97578" requiredBandwidths="2640,2640,2640,2640,2640,2640,2640,2640" bitrate="562" container="mp4" duration="262357" decision="transcode" selected="1">
<Stream albumGain="-0.01" albumPeak="0.920183" albumRange="9.145553" bitrate="562" bitrateMode="cbr" channels="2" codec="aac" displayTitle="FLAC (Stereo)" extendedDisplayTitle="FLAC (Stereo)" gain="-0.01" id="188581" loudness="-21.42" lra="8.06" peak="0.602458" requiredBandwidths="2633,2633,2633,2633,2633,2633,2633,2633" selected="1" streamType="2" decision="transcode" location="segments-audio" />
</Part>
</Media>
</Variant>
</Variants>
<SegmentList>
<Segment duration="992" startOffset="0" endOffset="992">
<File name="chunk-stream0-00001.m4s" type="audio">
<FileVariant size="61124" variant="c6ec17d1-c10b-4e31-a725-7ac37f1019e7" />
</File>
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