Any TV equipped with HDMI eARC will pass the multichannel LPCM audio the Apple TV 4K outputs. Although I would avoid getting a Samsung TV with eARC. They seem to have the most issues with the Arc and Beam (Gen 2).

I’ve not heard of any eARC TV that doesn’t support the pass-through of multichannel LPCM, but it maybe easier to check when you have chosen your TV make/model and even do what I chose to do some time ago …and that is to call the TV Support Desk and ask the Staff any questions you have, prior to purchase. In my case it was LG and the Staff were helpful in resolving all the questions I had about their (now older) C9 TV back in 2019.