You still have to process the de-bayer, OpenFX effects and TNR, no matter if you use CPU or GPU .R3D decoding.
As long as your not decode limited, the other limits start to kick in: De-bayer, OpenFX, TNR, etc..
In Resolve (full-res premium) with 8k .R3D 9:1 25 fps, with Basic + 4 Power Window + 3 OpenFX + TNR (CPU is fast enough to decode the R3D in realtime i9-7960 and up or TR1950 and up)
Radeon VII: $700/15fps ~ $ 47/fps
RTX Titan X: $2500/10fps ~ $ 250/fps
Quadro RTX 5000: $2300/8fps ~ $ 287/fps
For 8k 7:1 25fps you'll need at least a 16core 4.1 GHz cpu to decode in realtime at the moment (overclocked tr2950x or i9-7960x and up).
For 8k 5:1 25fps you'll need at least a 16core 4.5 GHz cpu to decode in realtime at the moment (i9-7960x and up).
Looking forward to the R9-Ryzen series of cpu's