How to use Apple TV withut an iTunes account

It is required to use an Apple ID account that is ready for use with iTunes services. The Apple ID account should have full user details, a verified email address (respond to test message), and a valid payment method.

How to create a new Apple ID - Apple Support

↳ Create an Apple ID on another device

↳ If you see a message that you need to sign in to iTunes

Apple ID support - Official Apple Support

Manage your Apple ID (on the web) - Apple

I am saying that it is more accurate to refer to it as an Apple ID account with the right properties. It is not about using the iTunes application per se, although that has very convenient ways to manage the account, and using the account with the iTunes application has the exact same requirements. But you can do it without iTunes; it is not mandatory.