Phil you are entitled to your opinion - if you don't think it works, then it's not for you. For others, DVR+ATV does have utility, which is why the OP asked the question. It's also the reason why I bought one for my AppleTV. Hopefully my original post was helpful....and I also to hope I remember to post the results of my test with the AVerMedia 130 and splitter.
If you get the NFL Game Pass and the official NFL App, you can watch all games with no ads. Replay them all through the season. And can watch the games Live or after the fact at any point with no ads.
I bought Sunday Ticket specifically to watch my out of market team each week. I don't have DirectTV, just the streaming version of Sunday Ticket. NFL Gamepass does NOT have live game. NFL Gamepass is a nice complement to live or DVR'd games, but does not a replacement. Gamepass starts at 8pm, great for watching additional games during the week, but not for watching live or slightly time-shifted games. A DVR+ATV+Sunday Ticket = NFL joy.
No commercials on paid streams of shows. And no actual local Tv feeds on a Apple TV. CBS for instance has CBSN live stream for free with ads yes, and you can't skip those, but most others do not offer such a stream. CBSN is just the 24hr news stream, nothing else. Again on demand show streams and and movie streams have no ads.
How do you get commercial free CBS, FOX, NBC, and ABC? Using an ATV I downloaded the FoxNOW app to watch "So you think you can dance" with my wife. We are able to watch every show this season, but there are LOTs of commercials. This a wonderful reason to use ATV+DVR.
This might be the one reason to DVR. But if there are internet outages the DVR may not complete recording what you want to see.
In areas with winter storms (1/2 the USA) can end up with many days with partial or full outages, especially with dish-based internet access. ATV+DVR can record hundreds of hours of shows while the weather is good, then play back from the DVR when the storm cuts off their internet access and keeps them huddled indoors next to the warm glow of their LED TV.