The old “bug” where the first part of an audio file is not played when switching SR it still there though stated to be fixed in change log.
On my main system (using a Lynx AES16e), this problem is fixed (and I know precisely the problem you describe) but after seeing your post I tested on my mobile system which includes a Universal Audio Apollo Twin as noted in your signature and indeed, the problem still exists when using the Apollo Twin for some reason.
I didn’t look too deep into the Universal Console settings but I wanted to note that I can reproduce it. When I use my Lynx AES16e on the main system, or the built in Mac output, the problem is gone.
For reference, can you check this issue using the built in Mac output as the device or another interface if you have one?
OK - just tested with internal soundcard and it seems to work fine here when switching between SR.
What can we learn from that?