I am not assuming ATV is better for everyone, nor is the shield .. In fact most users do not need a dedicated streamer to begin with.
Pretty much any current gen TV will work absolutely fine with its built in apps too.
e.g. If you (just as an example) do not have an ATMOS audio setup and dont plan to setup one either - there is no point in you searching for ATMOS support on your streamer
or if you have an old TV that does not support native 24p and you do not have any plans to upgrade anytime soon either, you shouldn't be bothered about 24p on streamer either
Now take user A with the following priorities
- ATMOS on all major streaming platforms > Native 24p support > good fluid UI that's yield marked improvement over TV apps > occasional local playback support from pre-existing NAS/ plex server
and user B
- AIO machine that can work as a NAS + plex server > fluid UI (as above) > High usage of local playback but with support for occasional OTT and ok with judder management being handled on TV > ATMOS support
A should get ATV, B should get a shield - or would you disagree?
As an aside, i have a FS 4K - it was and still is a great device for the price .. However its retired as it did not tick all the boxes for me ..
Yet, I would have gladly picked it today too if I needed to improve the user experience on an older TV and had no need for the other bells & whistles.
Horses for courses, that's all