While you can connect AirPods to Roku TVs directly via Bluetooth, there is a workspace that allows you to use AirPods via Roku TV.
First, pair your AirPods with iPhone or Android, then download and install the Roku iPhone app or get the Roku Android app. In the Roku app,
Select Remote Control> Devices> OK, and then tap Connect Now.
When the Roku app finds your Roku device, select it, and then tap the Remote icon. Tap the headset icon, then tap OK.
Now, when you play a program on your Roku TV, you will hear a sound on your AirPod.