This basically allows Tegra DRM drivers to plug into mesa's userspace rendering infra which is well proven and widely supported; the shift from X11 is gathering momentum and Wayland needs mesa. Tegra V4L2 accelerated decoding is then the (non-trivial) missing link. If V4L2 compliant DRM/ffmpeg drivers are written (compliant to kernel V4L2, not some proprietary nVidia-ised interpretation) Kodi should require no changes to support Tegra boards. That's the theory anyway
All right. I did some research of best way to approach this. As CvH mentioned, NVidia Decoder seems to be encoded in firmware for SoC and data passed via NVidia specific system calls via nvhost bus.
I am not Kernel developer, correct me if I wrong. The way I see it might work, is to create wrapper driver that is V4L2 compliant.
Last option would be to make a change to FFMPEG to support NVidia Decoder and redistribute it as patch to image. FFMPEG community isn't very excited about having NVidia-ish V4L2 and basically consider it madness to implement