It is the Sony Bravia TV I am having 100% CPU problems with too. I am using the Sony KDL profile. I can do a side by side comparison when transcoding a MP4 file as I also have a Sony BDP.

The file when transcoded for the Sony Bravia KDL TV has my server (which is adequately spec'd) sitting at 100% CPU and video play backs stops, stammers and skips as it struggles to transcode in time.

Same file. Same server but transcoded to my Sony BDP the CPU sits at 43% and playback works like a dream !

Why should this be so? Thanks.