Except you have needed to have an iPhone to use an Apple TV, and to get around it required a workaround that wasn’t disclosed. It’s happened before, it can happen again.
Apple also telemetries the hell out of your data. The best they offer against this is to prevent them from using it for “targeted” marketing, but that doesn’t really mean much as Apple clearly states:
We provide some non-personal data to our advertisers and strategic partners that work with Apple to provide our products and services, help Apple market to customers, and sell ads on Apple’s behalf to display on the App Store and Apple News and Stocks.
Seriously, this myth of “Apple = Privacy/no ads” needs to go away.
The Apple TV runs the Apple TV app.
It’s not a hardware issue that tracks you, it’s every app baked into it which has its own privacy policies.