it's the TV adjusting to the new frame rate or dynamic range, it happens on all sets, the TV manufactures have fixed some of it, I have a CX (2020 model) and it is quicker about it than older sets. I had a C6 before, and the CX is definitely much quicker about it. about 1 second vs maybe 2-4.
I find it worth it though, If you don't match rate, the aTV will have to double some frames, since it's outputting more frames that the source is putting in. Your eye will definitely see it, most noticeable in long slow panning shots. With 24fps content showing in 30fps, it's got to come up with 6 frames to fill them all, so the aTV will double every 4th frame, it will send 1 2 3 4 4 5 6 7 8 8 and so on. your eye will interpret that extra bit of screen time as a small pause in movement.
for 60 it just doubles every frame that 30 would show, so 24 content in 60 will do 1 1 2 2 3 3 4 4 4 4 5 5 , leading to basically the same viewing experience as 30.
the technical term for this is "judder" if you want to look up more
there is no magic algorithm (yet) that will actually generate the extra frames needed to make lower frame rates have the smoothness that higher frame rates do, at least on the fly as you're playing something.
I have both match rate and range turned on, and I just deal with the dropout.
I just wish they put the screen saver at whatever it's already outputting like it used to before last year. currently if you have a video paused, it will change back to whatever mode is in the setting menu for the screen saver. so you get the dropout when the screen saver starts (not a problem, since I'm not looking at the TV) and also again when you stop the screen saver (annoying, since I'm now trying to pick my show back up)