Updating to version tvOS17 made the sound worse, dropouts in music, deeper voices, etc ...
All of the Apple TVs I've updated to version 17 have experienced audio degradation.
Voices are deeper, music stutters, and other unpleasant effects (such as audio delay after video).
If I replace the Apple TV with tvOS version 16 in the audio chain, everything is fine.
Apple TV 4K (3rd generation)