At AT&T but you don't need to be an Apple TV Customer.
You get the free year of AppleTV+ too
https://www.reddit.com/r/apple/comments/dq1smv/att_offering_32gb_appletv_4k_for_90/
You get the free year of AppleTV+ too
https://www.reddit.com/r/apple/comments/dq1smv/att_offering_32gb_appletv_4k_for_90/