Hi Mario,
Your message mixes two completely different things: GPU (Graphics processor, used to support OpenGL), and VPU (Video Processing unit, used to support video en/decode).
There are a number of easy ways to test both OpenGL and Video processing on the SABRE Lite board.
Ubuntu:
http://boundarydevices.com/rapping-raring/
Android:
http://boundarydevices.com/jb-4-3-ga-mx6/
Yocto Dora release:
http://boundarydevices.com/yocto-dora-release-mx6/
Qt4 with OpenGL on X is supported in Yocto Dora.
The 20% CPU utilization (20% of one core) is a bit higher than normal for 1080P30 video. We normally see around 15/16%, but this may differ based on the bit rate and number of audio channels.