there are a few brief moments in the "great plains" episode of planet earth (im talking about using uncompressed m2ts files. compressed mkvs may perform a bit better), right after the 'intro to grass" sequence they show the red-billed quelea flying around that have become my 1080p CPU bench. in my overclocking experiences it took a 3.1 GHz conroe, a 3 GHz Rana, and a 3 GHz yorkfield to play that scene correctly with ffdshow. haven't tried anything with dxva because I prefer to CPU-decode, but to be honest there are some great Regor+785G combos right now and that's what I would do. you can underclock/undervolt and use the radeon or you can use the CPU. 
really the minimum power required to play 1080p kind of depends on what your TDP requirements and volume requirements are, and exactly what quality of "1080p" you are trying to decode. You can do it with ION, you can do it with 785G, or x86. You can do it in ITX or mATX, and I think mATX is best because it's much cheaper and more expandable. There is a 2.9 GHz regor + giggabyte 785G board for $120 at newegg right now.