Here I compiled Armbian (24.11.1) Bookworm Server / CLI with pre-installed Home Assistant + FFmpeg (with MPP+RGA) on Vendor 6.1.75 kernel without Desktop.
Already fixed fixed the issues mentioned here and NO need to apply Overlay.
Checked npu - it works on python examples and theoretically you could install Frigate to HA.
Also checked Hardware Video encoding/decoding - it works and fps result corresponds to this Benchmark.
MD5 sum:
f70504c29a1c2c851b3213e43ba2d7c6 *Armbian-unofficial_24.11.1_Rock-3a_bookworm_vendor_6.1.75-ffmpeg-homeassistant.img.xz