[c0l0]

My RPi 3B+ turned out to be fast enough to decode most any 1080p H.265 content in unaccelerated software on LE 9.2 without problems. Sure, at high bitrates you'll see more than 300% CPU consumed - but that's when having four cores in that tiny thing actually pays off for real :)

[calpaterson]

I found that too but being able to decode it 95% of the time was not useful because you have to redownload in another format if it turns out your RPI3 can't play a specific file.

I just avoided HEVC but I ultimately stopped using an RP3 as a TV because of audio timing issues that became apparent with Dolby Atmos. I now use a Odroid N2+, which I recommend.