For highest quality CPU based encoding is a must. But GPU based decoding is not at a quality cost and is a lot more power/performance efficient than CPU based decoding.
As a result GPU based decoding is a no brainer and should have a decoupled setting/button in PMS settings. Or it could just be detected and if usable just be used. There is IMO no downside of GPU based decoding. Not only for hevc but also for older codecs (h264 etc). In any case it would reduce CPU load by a lot.
