[MrMC]

It will. Think of a 24p movie. When you get now 16 fps - that 16 * 1.6 = 25.6

It's a factor after all :-)

And that assumes the decode pony gain is linearly applied, 16fps -> 25.6 also means sw rendering works harder so you actually lose some ponies from the increased rendering.

In general, based on many years of struggling under h264 sw decode on low resource platforms, I've found one needs to realize a factor of 3-4 pony gain in the decoder to make the entire process usable. Kodi/XBMC tends to get very finicky running at max CPU. You need some head room.