MacRumors published a story that Apple has released the first beta of tvOS 17.3 to registered developers.
Apple Seeds First Beta of tvOS 17.3 to Developers
Apple today seeded the first beta of an upcoming tvOS 17.3 to developers for testing purposes, with the beta coming a day after the release of tvOS 17.2.
Registered developers are able to download the tvOS 17.3 update by opting in to the beta through the Settings app on the Apple TV. A registered developer account is required.