I don't understand Passthrough Audio.. why do we need to enable it at all?
Some/Many users (esp. those with ATMOS and HD-capable audio setups) obsess over quality and pass-through will ensure Kodi processing does not "degrade" their audio experience. In practice multi-channel PCM output is close-enough to pass-through in quality that the silent majority of users probabaly can't tell the difference (or don't care enough about the difference). I personally can hear the difference, but use PCM output 99% of the time simply because it allows volume control to be done from a single remote control; enabling pass-through requires me to dig up the AVR remote instead. I do enable PT occasionally for special films, but that's not often.