"It's a capable Roku streaming device that happens to come with a 24-inch screen attached."
A '720p HD Roku Smart TV' means you're paying for the excellent Roku software experience, not display fidelity. The screen is a basic panel designed to make that software usable.
This is for anyone needing a small, secondary screen where a dead-simple streaming interface is the top priority. It's an ideal fit for a kitchen, dorm room, or workshop where the price and smart features outweigh the modest picture quality.
Those looking for a primary living room TV will find the 720p resolution and small size inadequate. Anyone needing a screen for a brightly lit room should also pass, as the unspecified brightness and glossy finish will struggle with glare.