Source: R2 BD
Codec: AV1 yuv420p10le CRF 21
Audio:
Opus 96kbit Stereo JPN (PCM BD source)
Subs:
Glue

ffmpeg -i infile -pix_fmt yuv420p10le -vcodec libaom-av1 -lag-in-frames 35 -g 900 -crf 21 -cpu-used 3 -row-mt 0 -b:v 0 -auto-alt-ref 1 -an -strict -2 -pass 1 -f null /dev/null
ffmpeg -i infile -pix_fmt yuv420p10le -vcodec libaom-av1 -lag-in-frames 35 -g 900 -crf 21 -cpu-used 3 -row-mt 0 -b:v 0 -auto-alt-ref 1 -map 0:0 -map 0:1 -c:a libopus -strict -2 -pass 2 outfile.mkv