While I agree that there's more to a device than just specs, a set top box is not as complex of a device as a smartphone. Most people who want a set top box are asking can it play the streaming services, and some of my own media, and let me watch the movies and shows I want to watch when I want to watch them. The Roku absolutely does this for practically all media providers except iTunes. Same with the Amazon Fire. Apple is actually the most limited at the moment, but we'll have to see if an actual app store changes this.
AppleTV does have more complexity than you realize. I used to use an older AppleTV to serve up my ripped movies and the extras. A lot of work just to get my movies to stream for display.
With my newer AppleTV and Apple iTunes purchases I immediately get the movie (or music) available with extras and behind the scenes stuff with a DVD style movie menu served on all my Apple devices. No need to purchase a physical DVD and then rip the DVD and set it up in the set top box to deliver it for viewing. No muss, no fuss. And no gas spent to run to Best Buy in a car. Complexity hidden under the hood of the AppleTV.
What you seem to be missing is that Apple TV now offers movie/extras immediately upon purchase to all your Apple devices without the need to download (though I still download all purchases for backup purposes). I'm saving countless hours of messing around, and using that free time to enjoy myself. I don't buy physical DVD's anymore unless it is not available on iTunes.
I don't miss the countless hours fussing about just to get my entertainment to watch. No one is going to look back at the end of their life and say; "gee if I'd only spent more time personally ripping my movies for just a bit better picture, I could have died a happier person". Anyway, Apple iTunes purchases in HD beat out more than a few of my DVD bluray rips with Handbrake. And I was obsessive about reading through the Handbrake forums on custom settings to tweak Handbrake to get the best movie picture rips.
My AppleTV lets me get a life. And I get entertainment with ease.
Roku just doesn't offer the same without more work. It's just that simple.
P.S. Apple iTunes cards are regularly selling at 20-25% discounts, which means you'll get movies and music at a 20-25% discount upon redeeming it with purchases. Beats Amazon pricing and anything on other set top smart boxes. The AppleTV gives you so much in so many ways.
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