An Apple customer "bored with waiting for" a jailbreak for his brand new Apple TV device went ahead and tore it down to reveal some interesting improvements on the second generation Apple TV.
The teardown showed that the device comes with a single core Apple A5 processor (as per the official description) which means that either Apple is using defective chips (with one core disabled) or is disabling one core through software or physically removing a working core.
Like the Apple iPad 2 and iPhone 4S, the Apple TV is expected to come with dual GPU, the Imagination Technologies PowerVR SGX543MP2, The new Apple TV also seems to come with 512MB RAM from Hynix (a 100 per cent increase from the previous Apple TV), 8GB onboard storage, a Broadcom BCM4330 chipset (which provides with a/b/g/n 2.4Ghz and 5Ghz WiFi plus Bluetooth 4.0), HDMI, Ethernet, Optical audio, microUSB, IR receiver, a 6W PSU more.
The increase in performance is due to the the fact that the device - which costs £99 at Apple - now supports full HD content. Otherwise, there's no obvious way of differentiating between the old and the new Apple TV (both are 98mm by 98mm boxes weighing around 270g).
Source : XMBC