Your question is completely resolved by Theorem 5.11 in the source cited at the end.
Theorem: If you can tile an $m\times n$ rectangle with rotated copies of a one-sided $\mathrm{P}$-pentomino, then $mn$ is even.
Reid proves this using the tile homotopy group, invented by Conway and Lagarias. Specifically, he shows that a $(10a+5)\times (10b+5)$ rectangle cannot be tiled for $a,b\in\mathbb N$. This is sufficient, because if you could tile an $m\times n$ rectangle where $mn$ is odd, then combining copies of that rectangle would produce a tiling of a $(10a+5)\times (10b+5)$ rectangle for some $a,b\in \mathbb N$.
Letting $G$ be the tile homotopy group for the one-sided $\mathrm P$-pentomino, Reid shows that the boundary word for a $(10a+5)\times (10b+5)$ rectangle, $\partial R=x^{10a+5}y^{10b+5}x^{-10a-5}y^{-10b-5}$, is nonzero in $G$. He does this by giving a homomorphism $\varphi:G\to S_{64}$ for which $\varphi(\partial R)$ is nonzero, where $S_{64}$ is the symmetric group on $64$ elements. The definition of this homomorphism is given by
$$
\begin{array}{cll}
\varphi(x) &= (1, 2, 4, 47, 16, 27, 41, 54, 56, 9)(3, 6, 12, 11, 34, 50, 62, 61, 49, 58)\\
&\phantom{= } \,\,(5, 10, 19, 32, 24, 36, 31, 37, 42, 55)(7, 14, 23, 28, 43, 57, 52, 40, 38, 46)(8, 59)\\
&\phantom{= }\,\,(13, 21, 35, 51, 20, 15, 25, 17, 18, 30)(22, 33, 48, 60, 64, 26, 39, 53, 63, 44)(29, 45)
\\\varphi(y) &= (2, 3, 5, 9, 17, 28, 42, 12, 14, 22)(4, 7, 13, 6, 20)(8, 25, 37, 11, 33)
\\
&\phantom{= }\,\,(10, 18, 29, 44, 58)(15, 24, 30, 46, 57, 63, 62, 48, 54, 47)(16, 26, 38, 50, 61)\\
&\phantom{= }\,\,(19, 31, 39, 45, 21, 34, 49, 51, 59, 64)(27, 40)(32, 36, 52, 35, 41)(43, 56, 60, 55, 53)
\end{array}
$$
It is routine to show that $\varphi$ is a well-defined homomorphism, in the sense that $\varphi(\partial T)=0$ when $T$ is one of the rotations of the $\mathrm P$-pentomino. Furthermore, it is routine to check that $\varphi(x^{10a+5}y^{10b+5}x^{-10a-5}y^{-10b-5})\neq 0$, via a tedious computation in $S_{64}$.
The fact that this proof-certificate is so complicated shows that this is a really hard problem! Reid further proves that this problem is hard by demonstrating that there cannot be a "coloring argument" which disproves this tiling (think of the mutilated chessboard problem, where you prove impossibility by counting white and black squares).
Reid, Michael. (2003). Tile homotopy groups. Enseignement Mathématique. 49. 123-155. https://doi.org/10.5169/seals-66684
For anyone like me who is curious about the variant of this problem where you allow reflections, it turns out then that you can tile some odd $\times$ odd boards. The only boards you cannot tile are $1\times n$, $3\times n$, and $5\times \text{odd}$. Below is a tiling of a $7\times 15$ board, taken from https://polyominoes.org/data/5P. Together with this, and the $2\times 5$ rectangle, you can make all larger rectangles.