Okay, so I just tried turning on hardware acceleration with my i3-2100 (HD2000 graphics). This is OpenELEC 2.0, the 32-bit Intel build. For some reason I had trouble turning it on at first. I enabled it and then played a video but CPU usage didn't drop at all. Then I turned it off and then back on, and OpenELEC would crash when I tried to play any video. I then rebooted and tried again, and it worked! Cpu utilization was <5%, and video played smoothly. I tried playing the scene in The Dark Knight where the bus goes through to front of the bank, which goes 40+ mbps, and there were no dropped frames at all. I tried a couple other blu-rays and they played smoothly as well (other than the few dropped frames immediately after playback begins which I always see). Seems to be working great!