As others have said, Apple TV is best when used within the Apple ecosystem. You said, "...some/many PC users" in the original post, didn't mention the assumption that they would still have iPhones or iPads in a later post.
If you have an Apple product, Apple TV is great for being able to AirPlay or Screen Mirror. You lose that entire benefit if you don't have an Apple product capable of doing that. Initial Apple TV setup is much easier if you already have an iPhone. If you already have other Apple products it's likely you already have media purchases and subscriptions that can be played on the TV, and those purchases/subscriptions can be easily accessed from a variety of devices, shared with the family, etc. You may have iCloud Photos to display as a screen saver (or show off on the big screen). Altogether, using Apple TV vs some other video streaming product makes more sense.
I do encounter people whose cable TV provider is supplying Apple TV as their cable box, but who have no other Apple products. They're much less likely to appreciate the capabilities of that little black box. They install their cable provider's app, and after that it's just another cable box. If they want to purchase other Apple media products via the Apple TV then actually need to download iTunes onto their Windows PC in order to create an iTunes account (when is Apple going to fix that?).
So yeah, I can understand a lack of enthusiasm if they're not already embedded in the AppleVerse.