Apple TV 4K vs. Nvidia Shield TV: Which Streaming Device Should You Buy?

But only on the Shield TV can you get VPNs

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.