Hey everyone I was having this issue and I went through all of the checks and nothing was working for me so I called Apple and they told me about another option. Some of you mentioned about holding the home button on your remote till you get the menu to select your HomePod for the audio and that worked but only some of the audio would come from my HomePod other apps would still play from the tv. Apple told me about this other trick:
when you are inside an app and playing something that (defaults) to the tv speakers, swipe down from the top of your remote and a menu will come up on the top, toggle over to audio and you can select the home pod from that menu for that app. I haven’t tested this yet so I don’t know if it will remember this for the future but it does work.
you can swipe down on the remote on your phone or the Apple TV remote with the track pad both work!
i hope Apple fixes this, it’s kinda silly honestly.