I’ll start by saying I was not going to buy, nor was I interested in the ATV4K. I watched the Apple announcement to see what was new with the iPhone. In fact while they were talking about the ATV4K, I did not even pay attention. Last year I wanted a BIG TV. So I went out and got one spur of the moment. That was when I discovered HDR. Fast forward some, the TV I selected was good, but seeing this HDR I realized I needed more of it. I did my research after the purchase of the TV, and learned the TV I had selected wasn’t even delivering a great HDR experience. So I returned it and got a better model. I subscribed to Netflix and Amazon as those were the easy ways to get some HDR stuff to watch. Wow! At the time, I recall thinking wouldn’t it be great if this TV could just upscale regular 1080p to HDR... So last week, I somehow had an ATV4K review in front of me. I wasn’t even going to read it, until the word upscaling caught my eye. I came to learn, quite by accident, that the ATV4K upscales EVERYTHING to HDR; I needed to check this out. I read quite a few additional reviews that spoke negatively about the upscaling. All I can say is I am throughly impressed with it. Yes, it looks horrible if you are watching anything less than 1080p, BUT if you can get 1080p or better sources, all I can say is WOW. Regular Netflix HD and 4K looks phenomenal upscaled. Is it as good as true 4K HDR, no (check out Planet Earth II on Netflix for what I consider the best example.) Who bothers watching less than 1080 anyway? From Netflix, to TV station apps all I can say is I am impressed. I’ve read on here, many are turning off the 4K HDR to 4K SDR. I don’t know what to say about that: if you have a good 1080p or better source, the upscaling looks fantastic in my opinion. So if anyone is considering the ATV4K and was shying away due to reviews about the upscaling, if you have a TV capable of HDR or Dolby Vision, I’d say check it out. I have a hard time using regular TV, or even my Nvidia Shield for (non-native HDR content now - the Shield does a good job with actual HDR content) the upscaling is that good. Just my two cents for anyone on the fence about getting the ATV4K.