Apple TV hardware
can two sony WH-1000XM4 earphones share audio on apple tv 4
- Audio Sharing is for Apple TV 4K (5th generation), not Apple TV HD (4th generation), with tvOS 14 or later.
- Audio sharing is supported for select Apple and Beats headphones and earbuds.
To use two sets of earphones from other brands, you should look for a dual link bluetooth transmitter (separate device). These take input from a TV or receiver, so not from the Apple TV directly (that should be a plus).