Yes, I think that's the key distinction. Kodi is available (for example) in the Play Store so selling a box with it pre-installed is not illegal. However, if

Yes, I think that's the key distinction. Kodi is available (for example) in the Play Store so selling a box with it pre-installed is not illegal. However, if you go the extra step and include the piracy add-ons and (potentially) a subscription IPTV service then you've overstepped the line.