Yes - they can/do transmit both (one or the other, configurable with advanced settings configuration, including for TV/AVR/soundbar IR v CEC control)
A Roku Simple Remote is just that - IR-only (no voice or power/volume controls etc).
A Universal remote would be akin to a Simple Remote when programmed for Roku.
Can I program the simple remote to control the volume of my TV ?
The simple remote does not include TV controls.
Thanks for the help.