I'm havving the same issue with 905 build in my Samsung M31 android 10 with phone locked wired headset button doesn't work properly, sometimes has a huge delay or make a wrong action instead play next track it pauses or do nothing.
Double click with PA fronted.
==================
22:29:15.202 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_HEADSETHOOK ACTION_DOWN name=Exynos9610-Audio Headset Jack source=0x101 sources=0x80000101 virt=false repeat=0 actionTime=997865 flags=0x8 playerState=2
==================
22:29:15.223 PlayerService RESUME
from PSMediaButtonReceiver resumePlaying
==================
22:29:15.289 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_HEADSETHOOK ACTION_UP name=Exynos9610-Audio Headset Jack source=0x101 sources=0x80000101 virt=false repeat=0 actionTime=997968 flags=0x8 playerState=1
==================
22:29:15.475 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_HEADSETHOOK ACTION_DOWN name=Exynos9610-Audio Headset Jack source=0x101 sources=0x80000101 virt=false repeat=0 actionTime=998153 flags=0x8 playerState=1
==================
22:29:15.520 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_HEADSETHOOK ACTION_UP name=Exynos9610-Audio Headset Jack source=0x101 sources=0x80000101 virt=false repeat=0 actionTime=998196 flags=0x8 playerState=1
==================
22:29:16.144 PlayerService NEXT
from PSMediaButtonReceiver
Double click with phone locked do nothing
==================
22:29:54.210 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1036900 flags=0x40000000 playerState=2
==================
22:29:54.213 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1036903 flags=0x40000000 playerState=2
==================
22:29:54.216 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1036905 flags=0x40000000 playerState=2
==================
22:29:54.218 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1036908 flags=0x40000000 playerState=2
Double click with phone locked it resumes
==================
22:30:54.192 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1096882 flags=0x40000000 playerState=2
==================
22:30:54.195 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1096886 flags=0x40000000 playerState=2
==================
22:30:54.199 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1096889 flags=0x40000000 playerState=2
==================
22:30:54.201 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1096891 flags=0x40000000 playerState=2
==================
22:30:54.209 PlayerService NEXT
from PSMediaButtonReceiver
==================
22:30:54.319 PlayerService RESUME
from PSMediaButtonReceiver resumePlaying
Double click with phone locked do nothing, double click again changes track and pauses
==================
22:33:13.561 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1236251 flags=0x40000000 playerState=1
==================
22:33:13.563 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1236253 flags=0x40000000 playerState=1
==================
22:33:13.566 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1236255 flags=0x40000000 playerState=1
==================
22:33:13.567 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1236258 flags=0x40000000 playerState=1
==================
22:33:16.453 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1239143 flags=0x40000000 playerState=1
==================
22:33:16.455 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_NEXT ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1239145 flags=0x40000000 playerState=1
==================
22:33:16.460 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_DOWN name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1239150 flags=0x40000000 playerState=1
==================
22:33:16.463 PSMediaButtonReceiver android.intent.action.MEDIA_BUTTON
KEYCODE_MEDIA_PLAY ACTION_UP name=Virtual source=0x0 sources=0x301 virt=true repeat=0 actionTime=1239153 flags=0x40000000 playerState=1
==================
22:33:16.472 PlayerService NEXT
from PSMediaButtonReceiver
==================
22:33:17.068 PlayerService TOGGLE_PLAY_PAUSE
from PSMediaButtonReceiver pausePlaying