Apple TV remote
Does the latest Apple TV remote require line of site to the Apple TV box?
Apple TV 4K
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The Siri Remote uses bluetooth to send signals to the Apple TV box. That is not directional, and may get around or through some furniture.
The Siri Remote also has an IR transmitter for audio controls, bypassing the Apple TV box, to send directly to a TV or audio system. That is directional and requires line of sight.