Kodi on Orange Pi 5 with GPU Hardware Acceleration and HDMI Audio
Huge thanks to user @roykon the Armbian forums for the directions on this in their various forum posts and Armbian forum user @amazingfate for maintaining the PPAs and software builds required for GPU acceleration. I have simply listed below, for the reference of others, the minimum Steps used to get Kodi running with GPU hardware acceleration (for x264/x265 decode) plus HDR auto switching and with HDMI Audio output*.