Can AirPods be used with a smart tv?

See “Use AirPods with a non-Apple device” here. Of course, your smart TV would need the ability to pair with a Bluetooth device.

Set up AirPods with your Mac and other Bluetooth devices - Apple Support

There are however many 3rd party transmitters if your TV does not offer support for bluetooth headphones. https://www.amazon.com/bluetooth-transmitter-tv/s?k=bluetooth+transmitter+for+tv

Though being a smart TV, it would be odd if it did not actually support bluetooth pairing to headphones. Consult your TVs user guide for specifics.

No. Your smart TV either has the ability to pair to Bluetooth audio devices or it does not.