Probably not, unless the undescribed piece of software accomplishes a clearly IoT purpose.
Content Delivery aspects of a "smart TV" are not really IoT topics - they're simply "yet another way to sell you media", and indeed, that is quite consistent with the previous question about using a "compute stick" to drive a TV.
However, using a "smart TV" to interface to a home control system could well be on topic - the topic worthiness coming from the control of gadgets in the home, not from the "smart TV".
Using a "smart TV" to monitor a security video camera is a bit borderline - if it's just closed circuit TV, conceptually just taking what's been available for years (even picture-in-picture is old technology) and piping it over an IP network rather than coax, that doesn't seem very worthy. But add in multiple types of sensors and custom configurable threshold rules, and it might start to be.
For a simple guideline, remember that a "smart TV" is just a computer with a large screen designed to be operated with a handheld remote in the living room. If a particular application wouldn't be an IoT topic if done on a desktop computer (for example, watching youtube videos) then it isn't an IoT topic if done on a "smart TV", either.