A preference file has, at last, confirmed that Apple’s new Apple TV model is running iOS. Previous models of the Apple TV ran a version of Mac OS X, and there has been speculation about what the new model, which was introduced during a media event on September 1st, was running. According to a report from TUAW, the answer is iOS.
The evidence came from the .plist file for USB device configuration in the new beta version of iOS 4.2 (seeded to developers earlier this week). That file includes a listing for AppleTV2, which appears to refer to the new version of the device.
The new version of the Apple TV will ship later in September, but already there is speculation about whether or not it will be possible to jailbreak the device, since it is running iOS.