Slur Your graphics card should be able to decode 8K60 hevc. Older AMD cards can't do this (and even the latest ones have more problems), so I would go for a nVidia card from the RTX/GTX 10xx/20xx/30xx/40xx series.
The older 10xx/20xx series shouldn't be very expensive, as they are getting too weak for the latest games, so you can get them cheap on the used market, if it's just for VR porn. If you want a new card, get a lower end 30xx model.
Once videos go above 8K things can get tricky, because AFAIK non of the current graphics cards can decode higher resolution videos. For that reason I don't think we will see 10K videos in the near future.