If you'had any doubt that the new Apple TV runs iOS, this will surely make you a believer. iPhone developer, chpwn provided a interesting link via Twitter, a download for the Apple TV iOS 4.1 firmware. Apple has already placed iOS 4.1 for the 2nd-gen Apple TV on their servers. While this firmware file isn't of much use currently, it does give hackers a head start on a possible jailbreak for the upcoming device.
Download: Apple TV iOS 4.1