I've been using LE since 9.x, and this is the first time I've seen a video file that crashes the system. I have a Raspberry Pi 4 with 4GB ram.
I tried running the file after temporarily resetting the settings(didn't help), i.e.:
This is the crashlog I retrieved from /storage/.kodi/temp/kodi_crash.log immediately after the crash:
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Detailed info for the file(1080p HEVC, 4Gb, Opus, ASS) here:
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The file works without issue on Windows 10 using VLC.