Do you see any objection to this choice ? (for 4K HDR (10bit), DTS/5.1 audio and 3D content)
Yup, LE (AMLGX) does not support HEVC hardware decode on G12B chips like the S922X used in the N2/N2+ due to long-standing bugs in the codec driver that lock-up the board with 10-bit media, so hardware decode is intentionally disabled and this limits the device to 1080p output. There is also zero 'hardware' 3D support, although ffmpeg might do things in software?
CE has released images based on the vendor kernel that are allegedly more functional, but I have no idea if they still support 'old' hardware like the S922X or what state 3D support is in - it's always the bastard child that's been forgotten about. For informed info on CE support you need to ask in their forum because I pay zero attention to their releases.
OSMC vero devices might be a good choice. They also use the use the Amlogic vendor kernel, but (at the risk of being heckled by CE fanbois) are better maintained than CE based on user feedback I've seen.
Cheap Intel HW is sometimes attractive but there are regular user reports of issues with native HDMI vs LSPCON based HDMI output and with Intel breeding new chips faster than drivers get written .. Intel support is not as reliable as it used to be.
RPi5 doesn't support 3D either, but is rock solid for everything else and the higher initial cost provides better long-term value than chasing bugs in cheaper hardware. Source an old (and cheap) RPi3B+ on LE 9.2.8 if 3D support is important to you, as that's the last hardware/software combo to really support it with LE.