Chipworks has discovered that the new Apple TV also uses the new 32nm A5 processor found in the new iPad2.
It is possible that Apple is using a method called binning to maximize yields and minimize risk from the 32nm process it is testing. Binning is when chips are sorted according to their performance. For example, if an A5 chip meets all its power consumption and performance criteria, it could be put into the dual core iPad, where else if it is found to consume higher than usual power due to leaks, or one of the cores is not performing up to expectations, it could be disabled and used for the single core Apple TV (where higher power consumption wouldn’t matter due to the fact its not a mobile device. Graphics card and CPU manufacturers commonly use this method to ‘bin’ their processors.