A recording is in progress. Select the in-progress recording and start watching. The program starts live rather than at the beginning of the recording.
This is especially bad for watching sports on time delay, because the recording starts live, which often shows the current score before I can pause and scrub back to start.
I only use the AppleTV app, so I’m not sure if this behavior is the same on other platforms.
I’ve seen this mostly duplicate thread, but I have no problems rewinding to the start.