Match content settings connected to 1080P TV
Apple TV 4K: What is the recommended setting for the match dynamic range content and frame rate connected to a 1080P TV? Should they be on or off?
Apple TV 4K, iOS 11.3
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About frame rate and dynamic range matching on Apple TV - Apple Support
These setting override the Format settings, to match the streamed content if your screen supports it.
Most streaming services (including iTunes Store) have HDR available for 4K streams only, not for 1080p streams. Likewise, I am not aware of the existence of less-than-4K TVs that are capable of HDR, although technically it would be possible. On or off for matching dynamic range wouldn’t change anything if you would never receive HDR content. In my opinion a setting good to have turned ON in general, even if it has no effect on your current TV.
Matching frame rate ‘overrides’ the refresh rate you have set in Format, so you get e.g. the 24 fps of many movies if they were made that way. In my opinion a setting good to have turned ON, to watch content the way it was intended.