i7-7700K is capable of software-decoding HEVC 4K@60fps (10bit, >50mb/s) in real time using ffhevc. But a faster CPU (or a faster decoder) is probably required for smooth day-to-day usage.
The better optimized ffvp9 decoder is way way faster than ffhevc. I know the theoretical complexity of HEVC and VP9 decoders is not the same. But the gap here is really largely attributed to better optimizations.
Assuming dav1d will reach a sufficiently-optimized state in months, I think we can conservatively predict that above mid-range devices sold in 2019 should be capable of software-decoding AV1 4K@60 fps just fine.
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