Yes Match Content is enabled. Disabling that probably fixes the issue, haven’t tested, but will. Having it disabled is not a proper fix though, I think Match content is crucial to watching 24 fps content.
Audio is set to Auto, so everything is decoded by Infuse/ATV and sent to the receiver as multichannel PCM.
I don’t have the same issue with my setup and 24hz content. Apple TV 4K → Sony strdn1080 amp → LG OLED. It must be a way the amp is handling the audio. That being said an offset audio option would be nice for setups that need to be tweaked beyond the default.