25
Linux SBC for 4k HDR play-back
(lemmy.zip)
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Community icon by Alpár-Etele Méder, licensed under CC BY 3.0
Your best bet is any recent-ish NUC.
Have a look at the QuickSync support list and check which hardware decoders you need. Then go buy a NUC of that CPU generation. i3 or i7 doesn't matter much, the decoders/encoders are part of the GPU and mostly identical within a generation.