DXVA2 Basic Overview
DXVA2, also known as DirectX Video Acceleration allows your hardware to help handle parts of the video decoding process. Not only can DXVA2 be used for playback acceleration, it can be used to help with parts of the video recording process.
DXVA2 works along side the video rendering model used by your GPU, so DXVA2 acceleration can be seen as a compliment to whatever else you use to render your video.
When you play a .mp4 the CPU first parses the media stream that it read from the media file. This data then gets converted into any available DXVA2 structures, or chunks of data that DXVA2 knows can be processed quickly by the GPU, because parallel.
Once the data is in the right format for DXVA2 it defines a set of things that it can actually accelerate with a GPU. Once the definitions are set for what operations are supported, the codecs that are used during media playback can utilize GPU accelerated functions to improve video quality and speed up the rendering process.
For more detailed information, view the official wikipedia page -- http://en.wikipedia.org/wiki/DirectX_Video_Acceleration
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