[noggin]

Currently/usually we have 3 type of 10 bit (or more in theoretically) files:
- 10 bit files with wide color gamut encoded without any special HDR standard - desktop Kodi not handles as HDR video
- 10 bit files with wide color gamut encoded as Dolby Vision standard - desktop Kodi not handles as HDR video
- 10 bit files with wide color gamut encoded as HDR10 standard - desktop Kodi handles as HDR video
Update#2: Ok it is inaccurate. I'm using Linux, so my desktop Kodi references refers to Linux desktop Kodi.

What type of file are you describing as :

- 10 bit files with wide color gamut encoded without any special HDR standard - desktop Kodi not handles as HDR video

What you are describing here sounds either as if it is Wide Colour Gamut Rec 2020 SDR - either using a BT.1886 SDR EOTF or a legacy 2.2-2.4 Power Law Gamma EOTF? 10-bit SDR has been a thing for decades - even 720x576 and 720x480 Rec 601 SD video can be 10-bit - Or you are describing a file that contains WCG Rec 2020 video captured or graded to an HDR10 ST.2084 PQ EOTF BUT not correctly flagged as such? The two are VERY different.

You would certainly not expect Rec 2020 WCG video that is encoded with an SDR EOTF to be handled as HDR - though you would expect it to be handled as WCG and tone mapped to Rec 709 if output to a Rec 709 display. (Rec 2020 WCG doesn't equal HDR - though a lot of HDR uses WCG. Just as an HDR EOTF can be used with Rec 709 gamut content too - some Sony cameras will capture Rec 709 HLG HDR for instance.)

HDR10 = Rec 2020 WCG and an ST.2084 PQ EOTF (the latter defines the HDR, the former defines the WCG)