Not sure why the article states VPN is not possible on an Apple TV. This is – and already was at the time of writing – very well possible.
Although I appreciate the elaborate comparison and I even specifically searched for it, I don't agree with all findings.
The 32 vs 8 GB is, IMHO far more important than the other hardware differences and for me, that alone justifies a $30 price difference.
I think this is the most important conclusion of the article:
[…]if you're heavily entrenched in the Apple ecosystem, the Apple TV 4K will let you leverage your existing music, movies, computer, tablet, smartphone and/or smart home setup. That's a pretty big benefit, even if it costs $30 extra.