Thanks for replies.
Well, I know S905 has HW decoder, but at the same time I remember how my old Core i3 laptop wasn't able to accelerate h264 with more than 3 ref frames, resulting in dropped frames, so I just wanted to make sure if I swap RPi2b for C2 I won'd end up still not being able to play 1080p h265.
EDIT:
BTW, is there any other alternative better than C2 I should consider (cheap, low power consumption, HDMI-CEC with KODI)?