Hi all,
I have exactly the same issue.
I have upgraded my Samsung TV & Soundbar from 2020 model to 2021 model with all new.
Before (2020 models), everything was working perfectly, after (2021 models) I had the same problem as previously exchanged into this topic.
I buyed a new HDMI cable with the most advanced technology, problem persist.
On other devices like NVidia Shield Pro and/or STB decoder, everything works fine, include integration into the TV eco systems. If I use the same app, like Apple TV+ and/or Disney+ into other component like NVidia Shiel Pro and/or Samsung Tizen App, it works very well. It's related to Apple TV 4K. Like a joke, Apple TV+ works better on Android and/or Tizen :p ...
On my Apple TV 4K, not recognised by Samsung TV 2021 (2020 ok) and the related sound issue. I tried to move to another HDMI port also, without solving this issue.
What's wrong ? I think it's a bug conflict between the new 2021 Samsung TV (Neo QLED) & Apple TV 4K... I hope tvOS 15 and future Samsung firmware update will solve this issue. The same issue was existing with LG TV (see with discussion here: Dolby vision on Apple TV 4K blacking out - Apple Community ) and it was solved by LG firmware update. Cross the fingers, we will have the same kind of fixe for the same kind of issue.