On my Ironwolf drives, the SCT Read and Write timeout values set with Smartctl are “volatile” and don’t survive a power cycle.
The Multi-Reports script can set them every time it runs or you can use openSeaChest_Configure (which is installed as standard in SCALE) to set persistent values.
EDIT: My Seagate Ironwolf 4TB drives do not support non-volatile settings!! I used -l scterc,20,100 in the Disk S.M.A.R.T. extra options property for each disk to set this. I will need to check whether it worked next time I have I do a power cycle.
EDIT: Upon further research I decided to give ZFS the maximum ability to handle drive errors, and used -l scterc,1,1