UHD blows out any dual-core CPU (maybe quad can do it?) so dedicated hardware is an absolute necessity for that.
Even if you could decode video in software the power efficiency is so much worse than using dedicated hardware that it is really impractical.
I am using the video decoder on an Nvidia GTX-1060 and I am paying a huge price for a lot of wasted hardware in order to get access to that. And I am forced to use Windows anyway since I can't get Kodi to sync the refresh rate properly on Linux and a couple hours of wasted time trying to fix that is the limit of my patience.
IMO fixed hardware based on ARM (which costs about $100 vs $1000+) is obviously the better solution for price/performance on video.
What I am paying for is the aesthetic (HDPLEX HD5 case) and the enjoyment of having something I built myself, not technical superiority.