It works my XavierNX R32.4.3. I don’t have a MJPG camera, so I simulated source with:
gst-launch-1.0 videotestsrc ! jpegenc ! image/jpeg,width=1280,height=720,framerate=12/1 ! nvjpegdec ! nvvidconv ! 'video/x-raw(memory:NVMM),width=640,height=480,format=(string)I420' ! nvv4l2h264enc insert-sps-pps=true ! h264parse ! rtph264pay pt=96 ! udpsink host=127.0.0.1 port=8002
Then using VLC (you need to remove one plugin) to open the sdp file with the same content as above:
vlc test.sdp
works.