The two primary factors in any company selling an item in any particular region is how well the item is expected to sell, and the difficulty in getting an item approved through regulatory processes. I don't think language would be an issue, as Roku already sells in France, so including French language documentation would not be an extreme burden.
If Roku thought that the Ultra would sell well enough to offset the expense and problems with governmental approval (IC/ISED), they would sell it there.
I won't go into the government section too much. That could open up a whole side conversation on regulation, and this isn't the forum for that. Just know that dealing with government regulation does factor in.
The other part is strictly business. Would the Ultra increase overall sales, or simply shift sales from a more profitable, cheaper device? There are a whole ton of questions that Roku does its best to answer, imperfectly, before setting aside a large amount of resources to manufacture and market an item.
Roku Community Streaming Expert
Note: I am not a Roku employee.
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