@renojim same here. I picked one up just to play with, and see how it compares to the Shield, since they're both running Android with the Google TV interface. It won't stream Dolby TrueHD, but I will bitstream DTS Master Audio. I don't think it offers Atmos, and definitely not DTS:X. The biggest problem for me is not switching HDR on/off as needed. The original OS it was HDR at all times, but the latest update now allows switching it on/off manually from the settings menu.
Roku Community Streaming Expert
Help others find this answer and click "Accept as Solution."
If you appreciate my answer, maybe give me a Kudo.
I am not a Roku employee, just another user.