I don’t see Siri AI as a big positive differentiator when compared to third generation Apple TV 4K from 2022. Anecdotally, Siri AI has gotten slower and worse from the time the *OS 27.x were released.
Apple TV is the smoothest way to navigate, run apps, etc., without having to use whatever sluggish tracking crap that comes with Smart TVs. I’ve never connected my TV to the internet and Apple TV is the main input source for it. Combined with a couple of HomePods and eARC, it works fine for the most part. Combine with NextDNS (for DNS and system wide tracker blocking) alongside Tailscale, and you’ve got a nice setup.
The biggest downside of Apple TV is tvOS, which doesn’t get much developer time within Apple. This hits harder for Apple’s own apps, which tend to be of poor quality and have no attention paid to bug reports for years.