Hi I didn't enabled this option in config.txt and I was able to play 4k HEVC movie anyway. Is that possible? Now i tried enable this option and only difference is, that I can put Kodi interface to 4k 60fps mode, previously I could use just 4k 30fps.
enable_4k=1 adds support for 4kp60 HDMI output (which requires higher clocks and voltage). 4kp30 (and lower) doesn't require this setting.
You can play 4k HEVC videos with or without this option (most video content is 4kp24).