Apple Music is bringing Hi-Res Lossless Audio to tvOS 27, in addition to standard Lossless Audio. 
Apple says subscribers with compatible external speaker outputs will be able to enjoy their favorite songs in the highest audio quality and experience studio-quality sound directly through their Apple TV 4K.
As of tvOS 26, Apple TV 4K supports Apple Music Lossless audio up to 24-bit/48 kHz, but does not support Hi-Res Lossless playback (above 48 kHz, or up to 24-bit/192 kHz).
Lossless audio refers to a form of compression that preserves all of the original data, which can result in an improved listening experience, although to what extent is debated.
The tvOS 27 developer beta is already out, and registered developers can install it through Settings ➝ System ➝ Software Update ➝ Beta Updates on a supported Apple TV. tvOS 27 will go on general release in the fall.
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