I have tested both boxes with LE 7.0.2 and would like to share my experiences. Short summary: If sound and music have priority, use RPi, for video C2 is much better.
HW limitations: RPi will never play HEVC/H.265 or 4k, but C2 video HW must quit out of video playback when changing audio settings.
Software: C2 runs on a very old 3.14 kernel. This means limited HW and SW support. If something you need is not backported, you are out of luck. Devs have to apply loads of odd patches for the LE build.
Remote control: C2 has an integrated IR receiver. Logitech has the 16 functions of the Odroid remote already preconfigured, mapping those should be enough. CEC is much more of a hassle, on an unmodified RPi depending on your TV you might be stuck with few commands available and will want to add an IR Receiver.
TV tested with TVheadend: RPi will not easily switch channels from SD to HD. Need to start a movie in between. All other directions work.
Stability: good for the RPi, acceptable for C2 with an automated nightly reboot.
Sound: RPi fully supports multichannel PCM and all KODI sound features like stereo mixup. C2 lacks that and currently has some limited lossy AC3 transcoding workaround that might not be improved soon.
Other uses: The RPi can use everything Debian offers, for the C2 you are stuck with Hardkernels offerings for the old kernel.
Personal choice: I will get an TSOP4838 IR receiver for my RPi and use that for the time being. I will then wait for LE 8.0 and sell my C2 if multichannel PCM stays unsupported.