My apologies for not providing logs initially - I ran a new test recording from 12:30-1:00pm with 3 minutes of padding before and after. As you can see it doesn't show commercial breaks until after the full show has aired and the recording is over. Before I tried Kodi at 12:53 I used the official Myth Frontend and it saw the first commercial break at 13:29 and successfully skipped it.
Kodi trying to play before recording finishes at 12:53pm
https://paste.kodi.tv/yuxoxovadi12
2022-07-01 12:53:11.157 T:9814 DEBUG <general>: GetCuts: Reading EDL for recording: Test CBS
2022-07-01 12:53:11.162 T:9814 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: Found 0 commercial breaks for: Test CBS
2022-07-01 12:53:11.166 T:9814 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: Found 0 cut list entries for: Test CBS
Kodi playing again once recording is complete @ 1:04pm
https://paste.kodi.tv/voromiwimo
2022-07-01 13:04:20.047 T:20079 DEBUG <general>: GetCuts: Reading EDL for recording: Test CBS
2022-07-01 13:04:20.054 T:20079 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: Found 6 commercial breaks for: Test CBS
2022-07-01 13:04:20.058 T:20079 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: Found 0 cut list entries for: Test CBS
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: COMBREAK 809.809 - 993.993
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: COMBREAK 1424.423 - 1543.542
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddOnLog: pvr.mythtv: GetRecordingEdl: COMBREAK 1806.805 - 1984.983
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddCut - Pushing new cut to back [00:13:29.809 - 00:16:33.993], 3
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: ReadPvr - Added break [00:13:29.809 - 00:16:33.993] found in PVR item for: pvr://recordings/tv/active/Test%20CBS (2009), TV%20(CBS), 20220701_172700, 14201_1656696420_02d.pvr. 2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddCut - Pushing new cut to back [00:23:44.423 - 00:25:43.542], 3
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: ReadPvr - Added break [00:23:44.423 - 00:25:43.542] found in PVR item for: pvr://recordings/tv/active/Test%20CBS (2009), TV%20(CBS), 20220701_172700, 14201_1656696420_02d.pvr. 2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddCut - Pushing new cut to back [00:30:06.805 - 00:33:04.983], 3
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: ReadPvr - Added break [00:30:06.805 - 00:33:04.983] found in PVR item for: pvr://recordings/tv/active/Test%20CBS (2009), TV%20(CBS), 20220701_172700, 14201_1656696420_02d.pvr.
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddSceneMarker - Inserting new scene marker: 00:13:29.809
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddSceneMarker - Inserting new scene marker: 00:16:33.993
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddSceneMarker - Inserting new scene marker: 00:23:44.423
2022-07-01 13:04:20.059 T:20079 DEBUG <general>: AddSceneMarker - Inserting new scene marker: 00:25:43.542
2022-07-01 13:04:20.060 T:20079 DEBUG <general>: AddSceneMarker - Inserting new scene marker: 00:30:06.805
2022-07-01 13:04:20.060 T:20079 DEBUG <general>: AddSceneMarker - Inserting new scene marker: 00:33:04.983