Work for me for unfinished episodes when:
- receive a phone call when I listen and gpodder resyme playing
- gpodder is active
- gpodder application has been stopped and started again
- phone has been restarted, needed to test the last now, not restarting phone frequently.

Not showing up (for me): I did not manage to reproduce the defect.

E.g. one of the podcasts feed I use is "Comedy of the Week" from BBC. I am not using queueing of episodes.

The mediaplayer starts where the indicator of how much is played ends. Do you see these purple lines in your gpodder?

Not sure if I have adjusted this, you can check for differences vs. default:
/home/nemo/.config/harbour-org.gpodder.sailfish/Settings.json
{
"auto": {
"cleanup": {
"days": 7,
"played": false,
"unfinished": true,
"unplayed": false
},
"retries": 3,
"update": {
"enabled": false,
"frequency": 20
}
},
"limit": {
"bandwidth": {
"enabled": false,
"kbps": 500.0
},
"downloads": {
"concurrent": 1,
"enabled": true
},
"episodes": 200
},
"plugins": {
"vimeo": {
"fileformat": "hd"
},
"youtube": {
"api_key_v3": "",
"preferred_fmt_id": 18,
"preferred_fmt_ids": []
}
},
"ui": {
"cli": {
"colors": true
},
"qml": {
"episode_list": {
"filter_eql": ""
}
}
}
}