@roden, please note that this discussion is regarding converting from HDR to SDR, not the other way round.
Why would you want to do that lol?
The answer is quite obvious: there are users who have (4k) HDR sources but no HDR capable display or projector (the latter is my case).
Why would anybody bother having stuff they cant view properly. Like having a sports car but no arms to drive it, pointless lmao.
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For example if you share some content between 2 TV, one being only 1080p.
It makes perfect sense.
The ability to play content on a TV that would otherwise not be able to with the correct balances being present.
@roden
It is ok for me if you are not able to see the reason behind hdr 2 sdr tonemapping and I am also fine if you stay away from this topic as you do not seem to be able to contribute something relevant to the discussion. Thank you!
There are people who have 4K SDR displays who want to watch 4K content rather than HD. As lots of 4K content is now HDR, being able to watch this in SDR is useful.
Also there are people with central libraries of content that they may want to play on multiple displays. Being able to have one movie - the 4K HDR version - and play back the same file on Kodi devices connected to an HD SDR display (with tone mapped HDR->SDR conversion) or 4K HDR displays (with no conversion) without having to have two separate files (and databases etc.) makes sense too.
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yes, I agree 100%!
The other reason for correct HDR to SDR conversion is the BT2020 mapping. I have a JVC 4k projector, but almost all current projectors do not have the brightness (nits) to display HDR properlyâhence the needed HDR to SDR conversion is required WITH BT2020 color space to see the wider color gamut.
Months ago I was considering the N2 with CoreElec but decided when my post was answered (CE was not going to implement HDR to SDR with BT2020) AND the N2 USB3 problems were not fixedâto buy a Ziddo Z9S instead. It works flawlessly converting HDR to SDR BT2020.
Iâm still interested in the N2 once the above HDR to SDR with BT2020 correctly implemented is complete.
The Zidoo Z9S is somewhat pricier than the N2, to be honest. But I guess the better tonemapping abilities are âcausedâ by the android kernel. A friend of mine owns a 905X2 android TV box and showed me perfect tonemapping abilities. Thing is - that only works in some kind of internal player, which lacks a lot of other features.
Some Corelec team members said in an other thread that CE will utilize a stock android kernel soon - maybe that improves the tonemapping situation. At least I hope that 
Me Too! 
When I first migrated to an S905X2 box, I tested HDR to SDR on a single file and it appeared to work, so left it alone for a while, but subsequent more rigorous testing shows it not to work.
Switching back to Android shows that it works to an extent but images are still darker than more native content.
Like most things though, itâs not a case of if but when it is resolved, such is the great work of the CE Team.