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ha Android does not track you less than iOS and google can infer who you are using your ip address

And you have to 'activate' an iOS device with a SIM card. No such need for any android device.

And Apple is in the forefront of pushing for a integrated "SIM", effectively going back to the CDMA days...

Would this be similar to the eSIM in my Pixel 2 XL?

Yes

Clearly not the case for Apple TV, which is the product being discussed here. See:

The only device that requires a SIM is an iPhone for obvious reasons.

Is also worth remembering that all phones track you and that people who have access to the mast data can do stuff like this - https://ubicomplab.cs.washington.edu/pdfs/wibreathe.pdf