I don’t know of any off the top of my head, but I have seen them.
Besides that though, firmware updates require an internet connection, and those updates contain keys for newer AACS versions. So if you want to play a just-released movie, you may need a player capable of AACS 72 (or whatever it’s at now), but yours may only support AACS 52 (out of the box).
MakeMKV does require an update for each new AACS version.
I have a TCL tv that has the Roku firmware on it. I have never connected it to the internet, but I made sure I could update it without the internet. When I shopped for a tv, I was adamant I needed a tv I could update via USB, and Roku’s firmware allows it.
Besides that though, firmware updates require an internet connection, and those updates contain keys for newer AACS versions. So if you want to play a just-released movie, you may need a player capable of AACS 72 (or whatever it’s at now), but yours may only support AACS 52 (out of the box).
MakeMKV does require an update for each new AACS version.