Video (1080p AV1 10-bit)
Source = Bluray Rip 1080p
Container = mkv

Audio (Opus)
Channels = 5.1
Bitrate = 256 kb/s
Samplerate = 48.0 kHz
Language(s) = English + Commentary

Subtitles (PGS)
Language(s) = English

Encoding Goals:
Source: Use Bluray Rip, 4K if SDR available otherwise 1080p rip, or highest available source
Video: Prefer smallest video encode that doesn't contain distracting artifacting and maintains decent details.
Grain: Match to original, though less noise if the original is extremely noisy. Enough to hide artifacting but not too distracting. None for simple animation.
Audio: Transparent Opus from uncompressed audio track. Or spatial audio if available.
Commentary: Spoken quality Opus encode if available, 48 kbps.