I am prevented contractually from giving out the name of the company that NTEK has licensed the IP stack from for the Cortex HEVC library. Suffice to say they are one of the largest in that space in the world. They have a dedicated team of programmers on the optimization of the code from CPU only to GPU. CPU only at 2160 it only runs at 15fps. With CPU / GPU optimizations 2160p30 will not be a problem, and they are only weeks, not months away from completing this task. There are 72 very powerful GPU's in the Tegra 4. Optimizing code for GPU is a very defined skill, but our vendor has done this on many other nVidia platforms. Good programmers can make code run on the GPU. Look what bitcoin programmers did with GPU acceleration for code that was originally not designed to run on a GPU.
The Snapdragon has HEVC built into the chip, but there are many chips that do not and can still decode HEVC. The Snapdragon is also not a fair comparison to the T4, it really should be compared to the K1, which is out in first release form right now as well, and will the basis of the NP-2 in 2015. Broadcomm is also coming out with their HEVC chip later this year. That is the chip being used by Roku and Brightsign.
HEVC will be on the NP-1 before anyone is using HEVC to exclusively distribute 4K UHD content.