"However, the integrated GPU is still not powerful enough for 1080p60 H.264 decoding. If your usage scenario involves playback of such files, it is strongly suggested that one of the quad core APUs be picked up so that you have enough oomph for multi-threaded software decode. High quality madVR rendering is not possible with the integrated GPU, nor is possible with the Intel Sandy Bridge HD 2000/HD 3000 series. You'll need a more potent discrete GPU to help with such scenarios."
Source:
http://www.anandtech.com/show/5906/amd-l...rs-guide/5
Keep in mind that 1080p60 are rare. Even if I had the possibility with my camera I'm not sure I would go for 60p. It eats a lot of space! I use 1080i60, and my A6-3500 is able to decode it through the GPU (but I use Windows, so this might be different under Linux).
If you want to play 1080p60 from the GPU, you'll have to look at benchmark results to be sure... as far as I know, there's not much cards able to play that (but I hvent searched lately). Now, if you want to play 1080p60 through the CPU, again, try to see which APU is able to do so (or which CPU from intel).
Some more info:
http://www.anandtech.com/show/4380/discr...hootout/11 They suggest either the AMD 6570 of GT 430 for HTPC purpose.
Don't know about newer card though... but the GT610 seems to be a rebadged GT520 (which Anadtech doesn't recommend for HTPC purpose, see
2nd link) :
http://www.anandtech.com/Show/Index/5845...nto-retail
This thread has lots of info on the capabilities of the Llano APU:
http://www.avsforum.com/t/1333378/amd-ll...-htpc-chip
I'm sure you'll get info on which APU is able to do 1080p60
edit - Anyway, food for thought, with all that being said... if you can confirm that GT430 can decode 1080p60, go with it. And no need for a heavy CPU if everything is GPU decoded. At least, if you mostly use XBMC. My A6-3500 is around 5-10% with 100% of my media files, so I don't need a faster CPU, just a good driver support from AMD on my W7 OS.