I would not consider this a bug, but instead a difference in the platforms perhaps.
There are things different on Apple (Channels primary dev focus) and Android.
One may be better than the other in a certain feature or function.
I did not notice this difference until you posted about it...thee are 2x Shields and 1 Apple TV 4K in my use.
yes, Android TV clients, under Sources, show ALL channels, even disabled ones in its lists, Apple TV, only shows enabled ones. But they both Import and match the server settings, at least in my usage.
I personally would prefer it show ALL channels, as then you can enable/disable each channel per client device right on the device, needed if you want a client to be different than the server a bit. But some may want the more clean view of only showing the channels they have enabled.
Best option would for them to add to the server or client, whatever side works best, the option to show/hide disabled channels in the client sources list.


