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Apple TV has no ads. Many (most?) smart tvs are full of them or tracking software

Why do you think Apple aren't tracking your usage of Apple TV, while assuming other smart devices are?

iPhones are still spying on you, even if you tick the box to disable sharing of device analytics[0][1].

Because they others have been shown to analyze what’s on the screen etc and to date Apple TV has not.

In the event that there is tracking, it seems to be well-built and doesn't interfere with the user experience.