If we ignore the bottom line for a second, Roku is ahead. It has a huge market share of TV devices in North America and a newly acquired library of promising short-form content courtesy of Quibi. Smart investment is needed to capitalize upon this position and Roku clearly thinks ad tech is the answer. Roku announced that it is acquiring Nielsen’s Advanced Video Advertising business, including its automatic content recognition (ACR) and dynamic ad insertion (DAI) technologies. The two companies are also partnering to integrate some of Nielsen’s advertising and content measurement products into Roku’s platform. The acquisition-come-integration of Nielsen technologies shows Roku is fleshing out its ad tech toolbox to get returns on its content investment later down the…