Depends on what you'll be playing on the home theater - you want your platforms to be supported properly and well, so if you play your stuff off websites that require flash or something, you'll pretty much have to stick to Windows or OSX.
For just playing movies, linux variant of some sort will be fine. For access to things like Kodi, probably an android version.
I have Roku, which is what I watch the most, and XBox360 and PS3 (yes, I still haven't upgraded) can do most of what the Roku can, including playing movies and accessing Netflix - but the Roku is easiest and optimized for those tasks. I also have a full-on Mac-mini running OSX for some stuff I watch online through service providers which require current Flash as a player platform.
I've also got a Chromecast, so can just cast from a notebook PC or desktop directly to the big screen.