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Jellyfin does.
Symfonium is a great Android client that works with Jellyfin and it lets you choose if you want transcoded or original audio from the server.
May I add, I also use Symfonium, it’s the best one by far, but it isn’t open source as OP is asking.
That said, the Dev is a good guy, and the app has 1 month free trial (without asking for credit card or anything)
It’s 5,49 I believe, single payment. Totally worth it.