I can definitifly hear the difference between kodi LPCM and my AVR decoding a DTS-HD or TrueHD audio track from a proper made audio track, but that could be just me, because i am nearly blind and have really good hearing.
What kodi can not do with LPCM is any Atmos (with TrueHD or EAC3 core) or DTS:X track. So i need passthrough e.g. for Netflix and/or amazon playing out Atmos tracks EAC3 encoded. The same goes for Atmos or DTS:X from any BD or UHD BD.