The catalogue is pretty much the same. Some titles are offered in 360RA, but most albums stream in Atmos on Tidal. I don't see too much of a difference.
You should try a trial period of subscription to check if all you are after is available.
@HomerJAU suggests purchasing an Amazon Firestick 4K, which will allow you to stream Atmos and 360RA regardless of the TV used. For 360RA, we assume your AV processor or receiver is recent (for example, Denon 4800 or similar.
I'm an Apple fan, I've always used iPhones (and I must confess, I also save my lossless files in ALAC). However, I see no point in buying an Apple TV when I can have all I need to simpler tools.
Hope this helps!