There is no VIDEO transcoding so there will be no GPU usage. This is normal. There is only GPU usage when VIDEO is being transcoded. In this log only the audio is being transcoded.
Jellyfin 10.10.3 (Docker)
Ubuntu 24.04 LTS
Intel i3 12100
Intel Arc A380
OS drive - SK Hynix P41 1TB
Storage
3x WD Red Pro 6TB CMR in RAIDZ1 (JF Library)