9to5Mac's discovered what appears to be a nice new Apple TV hiding in the file system of the upcoming iOS 5 file system code.
The previous code was listed AppleTV "2,1" while the newly discovered one is "3,1", indicating major changes are probably afoot. Take some guesses of your own, but easy money's on the next iteration containing a dual-core A5 chip, like other iOS devices currently (or soon-to-be) in the field.
And, like the iPhone 4S before it, this new Apple TV will most likely boast internal changes, given the recent case redesign.
Of course, we should also note that, like Apple some patents that bubble up on sites like this one from time-to-time, code numbers sometimes don't mean anything in the long run either.