Apple is adding Hi-Res Lossless Audio support to Apple Music on Apple TV 4K with the upcoming tvOS 27 update. The change raises the prior 24-bit/48 kHz ceiling to 24-bit/192 kHz for users with compatible external speakers, delivering what Apple calls studio-quality sound.

Apple says subscribers with compatible external speaker outputs will be able to enjoy their favorite songs in the highest audio quality and experience studio-quality sound directly through their Apple TV 4K.
This can result in an improved listening experience, although to what extent is debated.
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