MacRumors published a story that Apple has released the second beta of tvOS 14 to registered developers.
Apple Seeds Second Beta of tvOS 14 to Developers
Apple today seeded the second beta of an upcoming tvOS 14 update to developers for testing purposes. Designed for the fourth and fifth-generation Apple TV models, the new tvOS 14 beta comes two weeks after the release of the first beta.
Apple Seeds Second Beta of tvOS 14 to Developers