I tested on a N100 DDR5 mini PC and on 23.976Hz have yet to find any playback performance problems. The Dolby Vision logo is enabled every time (Marantz AV Receiver + LG C2) and in all videos I tested I did not experience frame drops or skips.
I noticed that on FEL test files the player, even at 23.976Hz, in some cases drops quite a bit of frames (almost a frame per second on one called "FEL TEST ST DL P7 CMV4.0 4000nits V4.mp4") but I'm not too worried about it given its just a test.
I'll continue to test it as I use it but the initial feeling is that is already completely usable even on the lowly N100.
Thanks for the feedback, good news for the N100, I was expected a good support from this CPU.
Profile 7 FEL require more GPU than other profile, I will deeply investigate on the CM4 / Profile 7 FEL, for me the N100 can read it without any drop at 24-30fps. maybe I need to optimize a little bit more.
EDIT : I found your file, peak GPU rendering usage is 52% on my 11390H, I do not have any dropped frame
I'm still going to try to reduce the GPU load.