You need to know your device's and boot partition structure. Tools like Amlogic Burning Tool (for Amlogic) or RKDevTool (for Rockchip) are required.
If you are a developer wanting to test your app on the latest TV OS, you do not need an ISO. You need the via Android Studio.
However, the reality of finding a working "Android TV 13 ISO" is far more complex than a simple Google search. Unlike Windows or standard Linux distributions, Android TV does not operate on a "one-size-fits-all" model.
Disclaimer: Modifying your device's firmware voids warranties and carries inherent risks. The author is not responsible for bricked devices. Always verify checksums of downloaded images.