[noggin]

is nvidia shield pro or apple tv 4k better than the odroid n2+?
I like to play 4k hdr 10 bit hevc files share via SMB etc..

Is there any pros or cons of the shield + apple tv 4k vs the N2+?

I can get the nvidia shield pro or appletv 4k for similar price to odroid n2+ etc.. due to a sale..
and it will have more longer and more reliable warranty the odroid n2+ (4 weeks warranty)

For Kodi alone - there aren't major benefits to the Shield TV or Apple TV 4K.  However if you also want DRM-ed streaming apps like Netflix, Prime, Disney+, Apple TV+ etc. then the Shield TV and Apple TV 4K are better choices.  IMO the ATV 4K is a bit better than the Shield TV as it supports dynamic refresh rate switching in the DRM-apps that happens automatically, whereas with the Shield TV you have to use a workaround to trigger a refresh rate change manually once the main video is playing (and some apps don't like that)

Downside of the ATV 4K in Kodi is that you don't get HD Audio bit streaming (just decode to PCM 48k 5.1/7.1) and no DTS:x or Dolby True HD with Atmos support.  (DRM apps support Dolby Digital Plus with Atmos)