What I found in the stores in my country for about 40-45$:
Tanix tx3 mini
A95X PRO
X96 mini
Tanix TX3 MAX
X96 MAX PLUS
TX6 mini
M10 Pro
X96Q
MXQ PRO
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^ this list is mostly older Amlogic GXL or maybe early G12A devices so "none of the above" would be my recommendation. On paper they all have amazing hardware spec but all boxes will ship with 3-4 year old Android image and there will be no OTA updates from the vendors. You can find CoreELEC images (equivalent to older LE images) that run on the legacy vendor kernels but further comment on their images needs to come via their forums - I have no interest in it and don't run it. LE images based on our modern kernel codebase are still early-stage (nightly and my builds exist, but there are playback glitches to resolve).
It's fairly obvious you don't want to listen to RPi comments, but: I actively/regularly use an assortment of Rockchip, Allwinner, Amlogic and Pi devices and the winner of "easiest device to live with" by some way is an RPi4 (in Kodi flirc case, and with flirc USB IR receiver). RPi4 will never win a "longest list of spec" award and will cost a little more than a 2105-2018 era $45 box (modern boxes are typically more - and component supply problems are inflating costs) but RPi4 has all the main codecs you actually need, with 4K HEVC, and now with HDR and HBR audio. RPi gets A1+ software support direct from the manufacturer. In the long-run software support is why it's been the most popular Kodi device since 2012 and that's unlikely to change. At some point someone will make a fantastic RPi "box" using the CM4 board to add things like eMMC or nVME storage, but there's more $$ in the IoT space so I didn't see one yet.