Stream #0:0[0x1ab1]: Video: mpeg2video (Main) ([2][0][0][0] / 0x0002), yuv420p, 544x576 [SAR 32:17 DAR 16:9], 15000 kb/s, 34.48 fps, 25 tbr, 90k tbn, 50 tbc
Stream #0:1[0x1ab2](eng): Audio: mp2 ([4][0][0][0] / 0x0004), 48000 Hz, stereo, s16, 128 kb/s
Stream #0:2[0x1ab3](eng): Audio: mp3 ([4][0][0][0] / 0x0004), 0 channels, s16 (visual impaired)
Stream #0:3[0x1ab6](eng): Subtitle: dvb_subtitle ([6][0][0][0] / 0x0006)
Yes, The muxer in AV2HDR cannot handle AAC, and neither can the Foxsat HDR. SD content can be converted directly without pre-processing, but HD with AAC audio needs audio stream conversion first.So, it should be okay with SD content as that contains MPEG1 layer 2.