phiber Not off topic at all! Yes, you're very right, the AV1 Specs describe "mostly" flat videos. At least currently. But the more popular VR will be the more and more codecs start to priorities it in their specs.
And 16K @60FPS is not outside of the AV1 specifications actually, because AV1 maximum tile width is 4096 pixels. So, 16K @60 FPS should be possible with 4x4 tiles for 180°+ FOV VR Videos, for example.
As for 16K @60 FPS AV1 hardware decoding, Nvidia 50 series, more specifically RTX 5080 and RTX 5090 has multiple 9th Gen Encoder (NVENC) and Decoder (NVDEC).
Still not sure about the encoding capabilities at the moment, but their NVDEC can easily decode AV1 8K @60 FPS per decoder, which means 16K @60 FPS hardware decoding output with both decoders in parallel use.
https://en.wikipedia.org/wiki/GeForce_RTX_50_series#Media_Engine_and_I/O
Also, the Intel 11th Gen CPUs and newer can support AV1 16K @60 FPS natively along with Intel Iris Xe MAX mobile GPUs and Intel Arc A Series desktop GPUs according to their media capabilities:
https://www.intel.com/content/www/us/en/docs/onevpl/developer-reference-media-intel-hardware/1-1/details.html#DECODE-11-12
As for 16K @60 FPS AV1 hardware encoding, we still in the early years for that to happen currently. So, software encoding is the way to go, and yes, as you said, we need a freaking High-end PC with at least 64GB of RAM to do that, like with "SVT-AV1" for example:
https://github.com/psy-ex/svt-av1-psy/blob/master/README.md
Damn, just searched for "VRBangers 12K Videos". They are 12288x6144 resolution @60 FPS @90 Mbps bitrate with AVC/H.264 Codec.
LOL!!! WTH, they were thinking!!! This is almost unplayable even with powerful PCs! Thanks for the heads up man! I really laughed when I read about this.
Anyway, I think they could "remaster" them now with AV1 16K @60FPS for RTX 5080/ 5090 GPU owners, the whole three of them! lol!
Best Regards!