Maybe this sounds a bit strange but i had read everything about the topic HW transcoding and I think i tried everything. At 1.03a the HW trancoding worked a few minutes after the server was started. I have a real SN and MAC and the activation.conf looks good. After the upgrade to 1.04b the dev/dir folder disapperd. After hours of reading somebody said that the Bios Version could be bad. So i downgraded it. Nothing changed. My next step is to try the 1.03a loader with the downgraded boot loader. Maybe the Asrock J4205-itx isn't supported or something or i don't have luck. I don't give up and will try evrything (it also makes a little fun to play around). If someone gives me some crucial advice, I'll definitely create a custom post that collects these problems and provides solutions. I hope we can solve the problem together but my experience is limited.