Why doesn't Plex Media Scanner use GPU?

The transcoder (CPU) must read through the file and find the information.

If you have Chapter Thumbnails on (enabled by default) and Chapter Indexes (enabled by default), and Credit / Intro detection, it must read the file, grab the frames / time stamps, and write them to the DB.

The GPU is not capable of writing to the DB on its own. It lives in its OpenCL world.

It’s a background task anyway. If you look at the process priority, you’ll find it’s been 'nice’d lower.