Since the launch of the N5105 processor-based server from QNAP it has become clear that Emby has had many issues regarding the inability to hardware transcode.
I found several posts in the forum, the following in chronological order.
https://emby.media/community/index.php?/topic/107087-hw-acceleration-not-working/
https://emby.media/community/index.php?/topic/107440-why-ts-464c-can-only-use-software-decoding?/
https://emby.media/community/index.php?/topic/109875-anyone