Maybe I am doing it wrong. But I tried the following commands to test it on h264/h265 and 1080p/4k sources:
Soft: ffmpeg -i {src} -map 0:v -f null -
Hard: ffmpeg -hwaccel cuda -i {src} -map 0:v -f null -
the result I get is: Source Hard Soft
1080p-h264 25.1x 37.1x
1080p-h265 26.4x 36.5x
4k-h264 5.5x 7.1x
4k-h265 5.5x 6.5x
this is on an old CPU (i7-6700K) and a somewhat recent GPU (RTX 2060) and with ffmpeg 6