I backported dts for Pi Zero 2 to LE 9.2.6 rpi kernel and build a dtb by myself. Now hardware acceleration works fine and /dev/vcsm is present.
Attached are the dtb and a dts patch for LE 9.2.6 rpi kernel.
I am not a devicetree expert so it may be somehow broken, but now I am able to use Pi Zero 2 as my htpc 
metaron please check the attached dtb and give it a try
Synerworks LE9 works fine on Pi Zero which also has 512M.
Hello,
Got LE 9.2 working on Pi Zero 2 using the method provided by @Synerworks but Kodi crashes every time I try to play a video.
I got the following in dmesg:
vchiq: 0: ignoring ERROR from callback to service 5004in kodi crash log:
mmal: mmal_component_create_core: could not find component 'vc.ril.video_decode'in journalctl:
Dec 19 12:28:25 LibreELEC kodi.sh[307]: usrvcsm: [vcsm_malloc_cache]: [315] [mmal_vc_port buffer]: NULL size or invalid device!
Dec 19 12:28:25 LibreELEC kodi.sh[307]: usrvcsm: [vcsm_vc_hdl_from_hdl]: [315]: invalid device or handle!
Dec 19 12:28:25 LibreELEC kodi.sh[307]: usrvcsm: [vcsm_lock]: [315]: invalid device or invalid handle!
Dec 19 12:28:25 LibreELEC kodi.sh[307]: mmal: mmal_vc_shm_alloc: could not allocate 1048576 bytes of shared memory (handle 0)
Dec 19 12:28:25 LibreELEC kodi.sh[307]: mmal: mmal_vc_port_payload_alloc: vc.ril.video_decode:in:0(H264): failed to allocate 1048576 bytes of shared memory
Dec 19 12:28:25 LibreELEC kodi.sh[307]: mmal: mmal_pool_initialise_buffer_headers: failed to allocate payload 0/2
Dec 19 12:28:25 LibreELEC kodi.sh[307]: usrvcsm: [vcsm_malloc_cache]: [315] [CGPUMEM]: NULL size or invalid device!I also noticed /dev/vcsm is missing. I guess this is why video playback fails but have no idea how to make /dev/vcsm available.