Absolutely not Kretzsch, hypoxylon, or other xylaria (in a broad sense)
I agree with Mrtree, not Irpex.
In the interest of being generous, the key characteristics that I'd want to see to "ballpark" it are:
1. Sizes and shapes of the pores: too small to see, tiny but visible, large, angular, sinuous, round.
2. Degree of reflex: (turned up away from the branch on the margins, turned away from the branch in the middle of the mat, imbricate masses?)
3. Mat thickness and texture: thin like paper, thick like a cookie, crisp, brittle, leathery
Fool that I am, I'll say I would start with Antrodia or one of the recent segregates and spiral out from there. If I'm halfway on the right track here, that would be a "cleanup crew" decomposer and not a primary pathogen. Although perhaps not relevant to arboricultural prescription, this is a tough group for experts to ID based on macro- or even micro-characters. what is relevant is that strength loss moves right along with development of the mat. The big kids would want the genetic sequence. I know, that's not much help.