An Intel NUC 8 BEK or BEH is fine for Kodi. It’s just needs the HDMI firmware updated for latest AVRs with HDMI 2.1. This will do all audio formats you need for music you see here on QQ and video up 4K with HDR (no Dolby Vision).
I still have 3 x Intel 8 i3 NUCs here (one I recently loaned to a friend). I use LibreElec (Linux with Kodi included) not Windows. Someone here in AU was selling 45 of them (second hand memory and SSD but no Win) for under $200 ea.
EDIT: I would recommend LibreElec over Windows as it boots much faster and is not constantly running windows services in the background and installing windows updates etc. If all you plan to do is use the NUC as Player then I can provide you with a smallish backup file to install LE and have it mostly configured ready to go.
If you don’t have the HDMI firmware update let me know.
I also have an Intel NUC11 Pro TNK and a NUC12 Pro WSH but there is no difference in performance playing music or video but both have 2.5GBE Ethernet vs 1GBE on NUC 8 models but you need a 2.5GBE network to see the speed increase for file transfer. NUC 12 and NUC 13 have a video sync bug so don’t go there yet (only at 24Hz which is not that common), although there is a workaround (code hack).