Apple is testing iOS 4.1 in the next-generation iPod touch, the iPad and a mysterious new product. The secret product is listed as ID 20547 and “Unknown” in the new version of the operating system, which will appear this fall.
There are no hints of the technical features of this device. It may be the rumored Apple TV or something completely different. [Apple Insider]
https://gizmodo.com/rumor-appletv-renamed-itv-will-have-apps-but-no-1080p-5610526
