If Apple's competitors only see Apple TV as an iPad accessory they are badly informed about their competition.
The Apple TV's primary purpose for Apple is to serve as the family room portal into the vast iTunes and ICloud ecosystem. That's exactly what differentiates Apple's offering from everyone else's and that's exactly why Amazon is jumping on the bandwagon with a me-too product. The fact that the Apple TV does a bunch of other things like iOS and OSX display mirroring, streaming, and home entertainment system integration is gravy. The Apple TV provides Apple customers with another way to consume (and purchase) content. I love having all of my iTunes music and my iCloud photo streams automatically appear on my Apple TVs. This has an immense value in reinforcing my satisfaction with being in the Apple ecosystem and staying there. The device itself, the Apple TV unit is nearly invisible and basically just gets out of the way. The Apple TV is simply a facilitator and just another delightful way of connecting Apple to Apple Customers. I wish more products were so adept at delivering value without exposing their guts to customers. (Think Windows BSOD if you want to see steaming entrails of a product thrown in a customer's face.)
In any case, even if Apple was losing more than 100% of the $100 unit price I don't see where a competitor would have any reason at all to bitch about it except to relish the sounds and sights of their own self pity. This is absolutely no different than the proverbial razor/razorblade model that's been in place for 100 years or more. Sell them the razor (handle) for a loss and then make all the profit on the replacement razorblades. This sales strategy exists absolutely everywhere, even your carrier subsidized iPhones and of course Kindles and Nooks.
If you're silly enough to try to compete in a razor/razorblade market when you don't have the razorblade side of the model nailed down - well I guess you didn't think about the big picture long enough before firing up your razor handle factory. If it wasn't so blatantly foolish I would have more compassion for these competitors, but this is such a basic concept that all I can say is Sorry Dude, you blew it.