Can I ask, what exactly are you going to try and build?
I had fun with an old Odroid SBC that I hacked together with a modified SDL. My image has an accelerated framebuffer, audio, input - enough to put together an app or game. It worked well for some small projects. I like being able to boot an SBC into a minimal environment and run, essentially, one program. I tried pushing the GPU to see how it performed.
I've always wanted that on a Pine A64+ but never succeeded. The Odroid image was a pain to put together. I couldn't get it ported to the A64+, GPU efficiency seemed sub-par and booting was a bit slow. The modified SDL needs maintenance, too.
LibreElec seems perfect for what I want, which is a minimal OS and hardware acceleration. It works on lots of hardware (including the A64+), which is great.
Does that help explain?