[RockerC]

What about 3d games? Even in kodi?

What do you mean by 3D games in Kodi?

First you need to understand here that Kodi is not an operating-system. Kodi is an application, just as a game for Android/PC/console is also an application. And normally you can not run an application inside another application, as you can only an application on an operating-system. RetroPlayer for Kodi is currently the only way to play games "inside" Kodi, but those games are not Android games/apps, those are game addons for Kodi, hence it is an game addon inside Kodi and not an other application that runs inside the Kodi application.

http://forum.kodi.tv/forumdisplay.php?fid=194

So do you really mean play 3D games inside Kodi, or do you instead maybe mean simply launching external games as in Android apps?

If you meant to ask if Kodi can act as a launcher and launch other Android apps and games, then the answer to that is yes, it can.

As already mentioned is supports playback up to 24-bit/192KHz over HDMI and USB. So yeah, most likely you will be able to pass-through HD audio.
However, I would caution anybody looking to get one, if it's possible things like HD audio pass-through may not work out of the box. There is probably going to need to be some tweaking to Kodi to get those things working.

i have himedia Q5 , only with himedia player Audio HD 7.1 passthrough( DTS-HD, Dolby Atmos ) or decoding work without problem.
it is possible by pass os limitation with proprietary app, i hope android tv fix this limitation.

But does that Himedia Q5 really output it as 24-bit/192KHz or does it downsample it to only 96KHz and output that?

The limitation in the default Android OS kernel is the video and audio output parts, and not the codec decoding part.

Amount of channels is not the same as sample rate.

Even if it supports 7.1 channel output it could still be limited to only 96KHz output.