Mark Gurman of 9to5Mac cites “reliable sources” and has some part numbers to back it up.
I don’t have any information about this, but it sounds right because I’d imagine Apple will want higher quality video content to show off on the new iPad’s Retina screen. That likely means upgrading current HD iTunes content from 720p to 1080p (which is still less than the new iPad’s supposed resolution of 2048x1536).
And if Apple is going to upgrade iTunes video content to 1080p, they’ll want to have an Apple TV to also take advantage of that content. The current Apple TVs are limited to 720p.
But most interesting may be this “B82” item. Gurman believes it will be an accessory. Perhaps a new remote for the Apple TV? Touch? Voice? We’ll see soon enough.