CPU for 4k Transcoding

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It might be more expensive right now, but im using an Intel NUC N5105 - It can easily handle transcoding of 4k content (It should be the really big once, that could be an issue, but if your devices supports 4k, only reason i see for transcoding to 1080p is to save bandwidth?

Generally I watch on my 4K HDR capable TV, but I also travel for business and go on vacation. It's nice to have a travel Roku which is only capable of low-bandwidth 1080p (at best) streaming. Not only do I make sure I have enough horsepower to transcode for it, I also have a standalone 4K library that isn't available to clients that don't support 4K content so I'm not streaming 4K HDR content to somebody watching on a mobile device. There's no reason and they get no benefit. Having a device capable of transcoding generally means you have a device capable of encoding at a decent clip as well, which leads to making sure your library is in the correct format for your client base.