To predsa zavisi na pouzitom kodeku a na tom ci ho robil debil alebo ne. HW urychlovanie nema dnes asi ziaden CPU, a SW decoding zvladne do urciteho FPS aj bezny baytrail CPU ak sa kodek optimalizuje
https://software.intel.com/en-us/articles/optimizi ng-h265hevc-decoder-on-intel-atom-processor-based- platforms
P.S. alebo http://www.codeproject.com/Articles/819588/Real-ti me-End-to-End-H-HEVC-Solution-for-Intel#3.3 konkretne o batrail 4core

If we set the refresh rate to 24 FPS on the Bay Trail tablet, when playing the 1080p video, the CPU workload is less than 25%.