Applications on tvOS take a lot more technical background and knowledge of programming languages like Objective C and Swift. The required advertising macros can easily be incorporated by referencing documentation here: https://developer.apple.com/documentation/adsupport/asidentifiermanager
Similar to Roku the important macros are:
Advertising ID / Device ID: In the tvOS documentation this is referred to as an unique ID variable called advertisingIdentifier. It is also commonly referred to as IDFA (or ID for Advertising).
Limit Ad Tracking: It is very important to know whether the user has opted into being tracked by advertisers and data vendors. The boolean isAdvertisingTrackingEnabled returns true or false signifying if the user wishes to be tracked.