For users with generic Chinese TV boxes running Amlogic chips, "ISO" downloads often come in the form of .img files meant to be flashed using the Amlogic USB Burning Tool. These are highly specific to the chipset and should not be flashed on incompatible devices.
If you only need to test apps, explore the interface, or develop for Android TV 12 without hardware, Google provides an official emulator image through Android Studio. This is the closest legal equivalent to an "ISO." Android Tv 12 Iso Download
Downloading an "Android TV 12 ISO" from torrent sites or sketchy file hosts comes with significant legal and security risks: For users with generic Chinese TV boxes running