How much did you pay for your TV ? Now you question 60$ difference to get one of the best experience on your expensive TV 
One more thing to mention, with N2 you have vast possibilities regarding OS and peripherals that simply don’t exist on cheep Chinese boxes.
Where did you buy it?
That’s true.
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Read my edit to my last post for more info…
Still think the VIM3L is worth serious consideration.
Shoog
Where to buy in europe ?
I ordered one of their toneboards from Khadas directly, it arrived in about a fortnight.
Shoog
VIM3L is better option than Odroid N2? I would like to ask if I can just take a variant of RAM 2 GB or 4 GB is required (for 4K HDR)?
I’ve got a X96 Air, really pleased with it, $30-35 for a S905X3, 4GB ram, gigabit ethernet and dual band wifi, all working great for me including the screen and remote.
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Don´t know, I have only N2 and the old S905X/S912 boxes
2Gb RAM is enough, You don´t need 4Gb to watch 4k HDR
The VIM3L is not better but has some advantages for less money.
The VIM3L has WIFI and BT and a built in EMMC - all absent from the N2.
The N2 is definitely a better board overall but most of the grunt it offers is wasted on CE.
Shoog
But not when it comes to playing games, especially Android games
And how much RAM consumes maximum 4K streaming with HDR? I don’t want to play games on TV, so I hope 2 Gb is enough for smoothness in the highest resolution.
More Ram means potentially bigger buffers - but people have been having issues with crashing running big buffers so you only really need just enough. 2G is more than enough for 4K 10bit.
Shoog
And that amount (default amount will suffice for normal use) is way beyond 2 GB…
Playing games on a large TV screen is a completely new experience, so you may try it some time in future. It’s the only way I play games now days 
I can confirm that fro HTPC you dont need much RAM. Definitivelly not for disk files, and if you have VERY poor internet connection, RAM buffering doesnt save you eventually when you will watch live internet streams anyhow. I used (and still use) Rpi2, 1GB RAM, and I never had a problem with RAM both disk files and internet streaming. I think it is usually occupied stable at 300MB? With justOS.
For software decoding you would need CPU power, for “usual” hw decoding you would need good support for and decent GPU.
P.S.: I have a few VIM3L in closet waiting for final (new kernel based?) CE as serious SBC’s for future HDR configurations, and X96 box on the way to play with (potentional bedrooms/non server usage, if I didnt find overhating problems etc.). For non HDR use-cases, “old” Odroid C2 is really fine, stable, and 4k with no problems…
I think, if you choose Odroid or Khadas, dont worry about GPU, I think CE devs do great job and will try support all of them equally.
Regarding CPU - (software decoding (netflix)) I have none benchamrk or comparsion between VIM3, VIM3L, X96 and N2, as I dont use it, and for normal tasks like DB server, TVH server, OpenVPN server even Rpi2 is enough power so all above are fine too in my eyes.