I doubt systems slower than 2.0GHz will play 1080p content well, if at all, but even a fast G4 running full tilt could probably eke out a decent framerate for 720p.

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Side note: I was thrilled yesterday when I managed to get my G3 300 to play an MPEG-4 Part 2 Version 2 (I hate video codecs.... so confusing!) in 320x240 with audio and all in-sync. It couldn't do 640x480.