New Apple TV
“First, it brings support for Hi-Res Lossless Audio (or audio up to 24-bit/192 kHz). To date, Apple TV has supported up to 24-bit/48kHz when listening to Apple Music”
Second, it’s bringing AutoMix to Apple TV for the first time. This is a feature introduced with iOS 26 that seamlessly transitions between songs, like a DJ set, so the music never stops.
Not now with the tvOS26, maybe following the launch of tvOS 27, the Apple TV 4K MIGHT support Apple Music Hi‑Res Lossless audio (up to 24‑bit/192 kHz) delivery to compatible AVRs or DACs via HDMI, a capability likely restricted to audio transmitted through the HDMI output. As AirPlay does not currently support lossless transmission, audio from AirPlay-connected speakers—such as HomePods—will remain in lossy compressed format. Apple should enhance AirPlay functionality if it intends to offer lossless digital audio delivery.
Nevertheless, HDMI audio transmission provides limited utility; empirical testing with my Linn next-generation KDSM ends up with diminished dynamics and transient attack, I have eventually given it after a few of hours of listening, maybe it will be better when tvOS27 is officially released.
Link
As I said earlier, I have already tested it out with my NG KDSM. 
Ok.
I want to stream 4k music videos with the best quality sound available.
How does a 50k Linn handle that natively?
So if you watch a 4K music video on Apple TV through a TV connected to the Klimax DSM, the video signal reaches the TV display without audio conversion, while the audio enters the DSM for processing, is converted by the Organik DAC.
The Linn NG DKSM’s HDMI 2.0 design accommodates more than 24/192 audio.
If you run the audio through your TV (Apple TV → TV → AVR) it may convert it back to 48k anyway.
I don’t know if I want a 50k DAC being at the mercy of a $130 HDMI streamer that maxes out at 24/192 audio.
I’m looking forward to tvOS 27 for Apple Music videos and concerts with improved sound quality.
LOL. I have a $150 WiiM Pro connected to my Weiss DAC for no other reason than to cast AirPlay2 for the rare times I need it. I tried it as a streamer to the DAC for Roon and Qobuz Connect once, and it really sounded like crap compared to just using the DAC as a Roon/QC endpoint. And I mean utter crap. It’s like someone threw a thick wool carpet over the system. I have a spare AppleTV 4K I’m not using, but since it only has HDMI output it’s not useful for my hifi system (my DAC does not have HDMI input).
Try an audiophile HDMI extractor connected to your DAC when tvOS27 is released. 24/192 audio with Apple Music. It would be interesting to hear what you think.
It’s not a feature of a new ATV, it’s a change to tvOS, so would work on current and previous 4K ATV. How you use this in your setup is a bit device dependant. Currently I play audio output from ATV via HDMI to the TV and optical from there to the ND555 in my main setup, or by HDMI eARC to the Nova.
With the ND555 I also use a HDMI de-embedder from my Bluray transport to extract hi-res PCM from Blurays and DSD from SACDs. As the Bluray also has an HDMI input, I would be able to send hi-res audio from the ATV to the ND555 and video to the TV, so it’s a win for me.
As a slight aside I’ve recently discovered that I can use dual power outputs from my Farad 3 power supply, so that’s powering both the EE8 switch for uPnP and the Bluestream HDMI de-embedder (which came with a cheap SMP power supply) - big improvement now on playback from the Bluray transport.
Would you not be better off with the ATV to the HDMI extractor, splitting to the TV(HDMI) and optical to your DAC? This is my setup.
Possibly once the new tvOS is released. I’m not sure there is a current benefit. I also actually have two blurays - one is a CD/SACD/Bluray transport (Cambridge Audio CX UHD) and the other is a Panasonic UHD player (for the 100GB discs that the other player struggles with although it’s a 4K player). I use a switch to take both of those players HDMI output to the de-embedder. I might switch to a single Magnetar player in future, but need to have a multi disc format so went for the cheaper Panasonic player to get better UHD reliability whilst keeping the CX UHD.
Thanks, but trying that will be pointless for me, since I don’t use Apple Music, and there is no compelling reason for me to start paying to use it.
I would have only used the AppleTV instead of the WiiM Pro as a Airplay2 streamer, and 24/192 audio isn’t really a factor. Once in a while I stream Youtube audio to audition something.
The old AppleTV had TOSlink output. That would have saved me the cost of the WiiM Pro if they still had it. Yeah, an HDMI extractor might be somewhat cheaper, but I didn’t think of that before (and I was still using the spare AppleTV for Zwift anyway, when I bought the WiiM Pro).
Yes another useful feature that Apple managed to remove when updating the ATV….. Having said that, I think not having HDMI on the Naim streamers (other than the Unitis) is also a mistake.
And my Atom actually doesn’t have HDMI. It has a plastic cover for one, and when I asked my dealer about adding it I scoffed at the $200+ charge to get a stupid $10 part, so I still don’t have it. 
Yes, apparently it cost an extra amount in licensing to add HDMI , so NAIM only offer it on a few units .
If I get a CI102 , it has HDMI , I guess Naim only think that it will be used in certain types of usage. I am surprised the Naim Atom HE does not have this facility.
Recent units like the Quad 3 all have HDMI fitted as standard so I guess HDMI is emerging as a standard input rather akin to optical
HDMI ARC used to be an option on the current Uniti range, then they changed and made it a standard feature.
Given that HDMI is implemented in a wide variety of non-standard ways by different brands, potentially causing all sorts of strange behaviour, I think Naim were probably wise to keep it away from their higher performing separates.
As Chris says the early Atoms had the option of including or leaving out HDMI but the latter was later phased out. When I got mine, I’d happily have opted for no HDMI but I wasn’t offered that option. Perhaps most purchasers preferred having it.
Roger
I’ll likely never need HDMI on my Atom anyway. I use it in my office system with Roon and Naim Radio.