For DeoVR's defense, in the past, without hardware decoding, even playing a 6k video would have been stuttering.
At that time we were all tried to figure out how to force DeoVR to do hardware decoding.
The things you described here about Whirligi needs a little more exploring. Maybe though the DirectShow are not using the AMD GPU's video decoder, but perhaps still utilizing Intel's QuickSync to do the accelerated decoding. It can support HEVC 8bit decoding up to 16k. Therefore the playback is smooth. Pure software decoding 8k60fps HEVC is quite hard, even for today's new CPU.
DeoVR for Windows does the hardware decoding through the Microsoft HEVC codec, which was still a mystery how it works. It's highly dependent on the whims of Microsoft. We only knows it works when the video play back smoothly, and have no idea why it didn't work sometimes.
In DeoVR, the DirectShow rendering was terrible in videos above 6k and/or 10bit, even though the DirectShow filter was fully capable of decoding it. This is an issue where the Devs do need to work on, but I guess this is not the priority for them now.