I am told we are going to re-enable for TVOS beta because the main issue with the new audio engine is airpods and spatial audio which mostly is used with iOS.
This is so other fixes for issues with TVOS beta the new engine addressed can be used and get feedback on in the beta. On TVOS you should be able to disable spatial audio if that bit is giving you issues.
This should happen sometime later today ( Probably morning in Europe)