All that would happen absolute worst case scenario if MS breaks this is your users would get a whining complaint about not being activated. Get a small “Activate Windows” logo stuck in the lower right hand of their screen and would lose the ability to change wallpapers, customize windows colors, etc.

To be clear it wouldn’t break the install and it would leave it in a state in which you could use an updated version of MAS (reminder MAS supports multiple activation options) to fix it remotely.

https://forum.kodi.tv/showthread.php?tid=376035

This is in the hardware section of the Kodi forums. Massive thread near the top. Some technical discussion on pages 225-250 about this matter.

Devices include Vero V, Ugoos, Homatics. (Apple TV is indeed an option as well)

Check the spreadsheet linked on the first page.

I will mention DV is a premium experience and you’re not going to pay less than Apple TV prices for a box that can do it. $150 really isn’t much.

There is DV -> tone-mapped to HDR output stuff but it’s not true DV. That you can do on a Linux mini-pc and so on.

If you’re going intel you can check the ark.intel pages for the processors in the devices you’re looking at. Intel does pretty good documentation so it’ll show you what integrated graphics they have and all that.

Ideally you want a chip that can do hardware decoding (and if possible encoding if you’re serving media to others and intend for it to transcode and not direct-play) of common codecs so you’re not eating a massive power bill or generating tons of heat or getting bogged down in resource utilization.

AV1 support is the only tricky part when it comes to hardware decode support. Maybe you don’t use it yourself but typically only the newer chips support hardware decode of AV1 files. Something to consider if that’s likely to be an issue for you if you have or plan to have lots of AV1 encoded files. (Though there is software decode of course)

The Intel N150 can do a 4K desktop, you won’t be doing 4k gaming on it at all but it can do the desktop and video playback and is a low power consumption chipset. Should be able to support at least 2-3 4k transcodes as well. A lot of enthusiasts use it for just this purpose in fact and it’s fairly snappy for uses like these.

Anything more powerful than an N150 will be fine as well for 4K video viewing, transcoding, 4k desktop, etc. So if you want to spend more and get a more powerful Intel chip you can. Just avoid 13/14th generation i series (i5/i7/i9) especially used because of the hardware damage bad design did to those and there are a lot of messed up ones floating around from people trying to offload.

144hz may be the really tricky part. Lots of these mini boxes are capped at 60hz so definitely double-check that. There’s always the option of displayport to HDMI cables too if it has a DP output that supports the necessary 4k framerate. N150 might struggle driving that to be honest.

Oh and be aware of thermal throttling. Lots of manufacturers stuff Ultra 9 series in things like laptops and minis with inadequate cooling and they thermal throttle like crazy so you pay $800 and get something with the same performance as a properly cooled Ultra 7 or 5 series.

To loop back around to whether you need a dedicated GPU. You have to ask yourself are you transcoding streams for others or is it mostly direct-play without transcode? Integrated GPU on the CPU die should be good enough unless you have an awful lot of streams going at once or some other pressing need.

You can run whatever distro you want. There are extremely specialized distros like OSMC (https://osmc.tv/) which is basically kind of like Kodi running on Debian but without a desktop environment (extremely media center focused).