Linux
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For software, Kodi is very good and probably easy enough for your SO to operate.
If you want a very small, low-power device, consider a Raspberry Pi 5 (or maybe a RPi 4 if you don't need high-end A/V output). Raspberry Pis are tiny, and unlike most other single-board computers, their video processor correctly handles fractional frame rates that are common in broadcast video. LibreELEC is a ready-made operating system for these devices, centered around Kodi.
If you want more versatile (and more expensive) hardware, NUC-class mini-PCs are often praised for use as media centers.
If you want to build your own system, consider an AMD Zen 5 or Zen 4 CPU, or maybe Zen 3. Most of these have an integrated RNDA2 GPU. That iGPU only has a couple of cores, so you won't be doing much 3D gaming without adding a graphics card, but they are more than enough for hardware-accelerated video decoding/encoding.