Earlier quoted context omitted.
They explicitly state that the audio ACR is done through the "TV’s internal audio processor". e.g. rendered audio, not recorded audio. I mean, you could stretch the claim to have it internal include recorded audio, but that seems dubious.
Why are you giving a shady company with shady terms and shady history the benefit of the doubt?
Gamers Nexus discovered recently, through their "AMD blacklisting" bit (when some relatively minor mid-lifecycle refresh of a product they didn't get a demo unit, so it turned into some "we are the truthsayers!" bit), that doing the Louis Rossmann routine earns them loads of links and clicks. So they're firmly in the cry wolf territory now, and it makes me more dubious of their claims that the people they are questioning.
This whole space is filled with bullshit now. Saw another video where a big channel talks about why TVs are so cheap now, and they then explain it that it's because they sell your data. In the real world, the selling data bit, ACR, and so on, is absolutely tiny dollars business. TVs are cheap because massive factories are pumping out these almost entirely plastic products in enormous numbers, and they're extremely cheap to make, and the IP has all been long amortized out.