Regarding IR. Every MINIX device capable of handling HD audio have IR for the on/off remote commands only. All other remote commands are sent through a 2.4 Ghz Wi-Fi dongle, (from MINIX's own remotes).
The Neo U9-H (Android) can decode all audio formats up to & including DTS-HD MA (7.1), & TrueHD (7.1) or they can be passed through to an AVR as they are for best results. (If the U9-H does the decoding, obviously the audio would be sent to any external audio equipment as LPCM.)
The Neo N42C-4 (Win 10 Pro) can also decode DTS-HD MA & TrueHD (7.1), or pass them through.
For the ideal HT system you'll really want to add an Atmos/DTS:X capable AVR or soundbar too . Both devices above can passthrough audio with Atmos/DTS:X metadata .