You can get audio from two pair of AirPods/Beats simultaneously.
In other words, two people can listen at the same time using their own Airpods or Beats.
Useful for late night viewing or anytime two people want to watch quietly.
https://support.apple.com/guide/airpods/share-audio-on-apple-tv-4k-dev28f39a9e7/web
So don’t enable Dolby Vision?