[djnice]

This is mp4.
So, to my understanding there's some conversion done to fit it.
Also it's not the chipset that supports it, you need a software that can do it.

See the unanswered question at the end.
M2TS are not supported. So UHD BD dual layer stream is only supported by commercial players.

You are wrong. I opened that topic and I answered the question before. This is not a conversion, only change a container from m2ts to mp4 or ts.

The Amlogic processing the FEL from these files:
Profile 7 Dual Track Dual Layer mp4
Profile 7 Dual Track Dual Layer ts
Profile 7 Single Track Dual Layer mp4
Profile 7 Single Track Dual Layer ts
Profile 7 Single Track Dual Layer mkv

So amlogic has it's own software?
It can't be playing it with Kodi because kodi doesn't have support for it.

Edit: and if it's just a container, as you say, why m2ts doesn't work?

Via ExoPlayer or Plex or MoviePlayer (this is the system player).
With Kodi, only the P5 STSL mp4 and P7 STDL mkv works (MEL/FEL).
I don't know why the m2ts not working, but remux to mkv or mp4 is not a big deal.