Apple TV: tvOS 14.5 to support both 24.000fps and 23.976fps.
3 years after Apple TV gained support for 'match content', tvOS 14.5 will implement the holy grail of frame rate matching; support for fractional AND integer frame rates, i.e. both 24.000fps and 23.976fps, for improved video playback without dropped frames.
SOURCE: Flatpanelshd
Also posted in New Apple TV 4K thread