This does NOT indicate the AVR won't pass 4k/60. It only indicates that the colorspace for it will not be RGB or YCbCr 4:4:4.
Color space (Color Depth):
"4K SMPTE (4096×2160p) 24/25/30 Hz : RGB/YCbCr4:4:4 (8/10/12 bit), YCbCr4:2:2 (12 bit)"
That, and all the resolution/refresh combinations above it, will allow a colorspace of RGB or a 4:4:4 subsampling, whether at a 24, 30, or 36 bit depth, or 4:2:2 at 36 bits.
"4K (3840×2160p) 50/60 Hz,
4K SMPTE (4096×2160p) 50/60 Hz :
RGB/YCbCr4:4:4 (8 bit), YCbCr4:2:2 (12 bit), YCbCr4:2:0 (8/10/12 bit)"
Those two 4K/60 resolutions will allow a colorspace of RGB or 4:4:4 at 24 bits, 4:2:2 at 36 bits, or 4:2:0 at any bit depth.
Just enable "auto-adjust display refresh rate" and most likely any HDR content will be 24p anyway, and it'll pass 4K/24p at 4:4:4.
If the content is actually 4K/60 the color subsampling can be RGB or 4:4:4 only if HDR is off. You can choose between 4:2:2 and 4:2:0 in the Roku setting for HDR subsampling, and the AVR will pass it through.
That's the way I read it. In my case, with a low-end Samsung (HDR 10, 10+) and Ultra 4670x (HDR10) I get 4:4:4 on 4K/24p HDR content, and 4:2:0 on any 4K60p content.
(8 bits per channel=24, 10=30, 12=36 bit depth)