I'm testing the Matrix alpha release with a Raspberry Pi 4 Model B Rev 1.1 (nightly-02021031-73c0ce6).
Now that HD Audio is supported, I connect the RPi4 directly to my Soundbar (SB36514-G6) which is connected to my TV (Sony X850G) via eARC.
If I boot (or reboot) my RPi, the CEC remote works perfectly.
If I turn the TV off, and then on again, it doesn't work anymore.
The cec-client reports that it's "unable to open the device on port Linux" even when the remote control is able to communicate with Kodi.