It depends.
Synchronization- Apple wins hands down
Apps- Roku wins mainly because Apple won't allow Amazon Prime Video yet.
Simplicity- I don't own a Roku, but my two Apple TVs are extremely easy to setup. It takes longer to enter in a router password than it does for the setup.
To put it into perspective, I'm an Android/Google fan. For the past 5+ years I laughed at Apple fans and the propriety of Apple devices. Against my will, I find myself buying more an more of their products.
In this case, I'd recommend the Apple TV even without trying the Roku. The primary purpose of a media streaming device is simplicity (otherwise you'd buy a computer or use your xbox). Apple certainly tops the "simplicity" category.
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