AmigaDave,
Neither Efika nor Sam are able to play a 1080p h264 file (and far from it). You'd need some 1.5/2GHz G4 to do so, or a dedicated processing unit.
JJ,
I'm impatient to see a SAM playing a 1080p h264 file at full speed with some plugged fpga really...
Seriously, just stop dreaming.
At the moment, both dvplayer & mplayer for OS4 are about twice as slow as mplayer for MorphOS regarding h264 playback (they'll catch up when they are updated to current ffmpeg and have faster video output drivers). So I wouldn't even be surprised if an Efika wouldn't behave better than a SAM currently.