I got the Apple TV 4th gen last week. I had been resisting because the 3rd Gen audio was so poor.
I have to say the 4th gen sounds much better. This is based exclusively on my use of the Apple Music service. Maybe it's just down to the better WIFI capacity, I don't know, but the audio sound is full and more detailed and much more acceptable. I haven't tried any movies yet. One thing I noticed with the 3rd gen TV (especially since the last few updates) and that is that Voice Over was terrible. I don't mean the audio quality. I mean much of the time the beginning of any menu or selection was cut off to the point where it was unintelligible. The speech was delayed and had weird pitch-altering effects. I assumed (probably correctly) that the hardware could not handle the extra work of Voice Over. Well, it's a lot better in the 4th gen, but it's still present at times. If you pause and then flick to another selection the first bit of the spoken item can get truncated. Sometimes you have to flick away and back again to hear it properly. I'm using the UK Voice which is Daniel so maybe it doesn't happen with other voices. The remote is quite easy to use and because it's based on swiping it is a lot like using any other IOS device. If I discover anything else of note I'll let you know. John