Picked up a CCwGTV HD today because my curiosity got the best of me and I wanted to put it through its paces as the only retail Android TV 12 device at the moment.
First with the bad news. As expected, none of the major streaming apps that I tested (Netflix, Hulu, HBO Max, Amazon Prime and Apple TV+) support the frame rate matching feature on Android TV 12 yet. It will require updates on their end, and I can't say I'm too optimistic that they will come very quickly.
On to the good news however, the feature is already working on Kodi and semi-working on Plex! For some reason videos never actually played on Plex, they just spun forever after the refresh rate switched, but I'm sure that will be resolved soon enough. There are no issues with automatic frame rate matching in Kodi.
It looks like they didn't half-ass the feature either, as it supports both integer and fractional frame rates. I personally tested content at 23.976fps, 24.000fps and 30.000fps and all played back at the correct frame rates as confirmed by reading the output on my HDFury Vertex 2 ( see some screenshots here ). Furthermore, Kodi reported all the correct refresh rates as available options in its setting (23.976Hz, 24Hz, 29.97Hz, 30Hz, 50Hz, 59.94Hz and 60Hz), so I have no doubt that all content will play back correctly.
Last but not least, with regard to resolution/frame rate options manually selectable via the Android TV System UI, the following show as available: 1080p 60Hz, 1080p 50Hz, 1080p 24Hz, 720 60Hz, 720p 50Hz, 576p 50Hz, 480p 60Hz. While the UI shows them as integer rates, I can confirm that in the case of 60Hz, and 24Hz, when you choose them via the system settings, they are actually fractional rates, I.E. 59.94Hz and 23.976Hz respectively.
If anyone has any questions, just let me know!
I could've sworn Plex and Kodi supported frame rate switching on Android 11 already but I could be wrong