Audio. I have a Roku Ultra as well and the Roku smokes the ATV in sound. I do have a Yamaha receiver and a pair of Klipsch speakers so any flaws in audio are going to stick out like a sore thumb. Granted, the the ATV audio is exceptionally clear, loud, and bright, but that only reveals flaws in the audio source. Netflix, Hulu, Youtube TV, and to a lesser extent Amazon can sound horribly hissy and sibilant at times. So it's like putting a crystal clear magnifying glass up to Mickey Rourke's face. The same apps sound much smoother on the Roku. Almost no annoying audio artifacts. Possibly slightly more muted.....but in this case that's a good thing. I'm not totally sure of the reason but I'm guessing the Roku is using some processing to filter out this stuff. Maybe Apple, in a very Apple like way, figures poor audio is someone else's problem, not theirs? So it's Netflix's job to go to higher bitrate audio, not Apple's job to try to cover up their mess? Or is DTS the difference? The Roku says it supports Dolby Digital Plus and DTS. The Apple TV only seems to support DD+? Anyone else notice this? And is there some magical missing setting I'm missing that could improve this? The Apple TV has awesome picture quality.......but oh my ears.