I can't speak for Google / Android, but I suspect Apple's position is something like this:
Apple doesn't develop the apps for Apple TV / tvOS. They have to attract developers and content providers to create apps for tvOS. As other posters have mentioned, the only utility for VPN on Apple TV would be to bypass regional restrictions or provide privacy from your ISP. In both cases, this could present a problem for Apple in terms of attracting developers and content providers to create apps. For example, Netflix: if VPN were allowed on Apple TV, it would mean Apple TV out of the box can bypass the Netflix TOS. With that in mind, Netflix may have been less enthusiastic about developing Netflix for tvOS. As another example, Spectrum Cable: if VPN were allowed on Apple TV, it would mean Apple TV out of the box can bypass Spectrum network monitoring services and regional restrictions on their content. With that in mind, Spectrum may have been less enthusiastic about developing their app for tvOS and about supporting tvOS TV Provider authentication and other features.
It's not about Apple internally. It's about their relationship with third-party developers, content providers, and ISPs.