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I dont know why. Perhaps tvOS and iOS are actually both iOS under the hood. in Apple TV 3, OS version shows iOS 7 or something.
 
You can install any profile from the dev center on your iPhone because they are all the same file type. Does not mean you're supposed to.
 
The reason this trick works is that profiles are universal and can be installed on any device. When it comes to checking for updates using the profile in this case it will determine that there are no tvOS updates for your iPhone/iPad and not download them, hence blocking any further iOS updates.
 
People using this tvOS beta profile for block new iOS updates.

So... How does this concern you?


If someone wants to block iOS updates, great. If you don't want to, you don't have to install the tvOS profile on your iOS device.
 
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