Apple is internally testing the first material update to its iOS 4.0 mobile operating system against a handful of new devices, including next-generation iPod touches, an iPad revision, and an “unknown” product, according to “AppleInsider” (http://www.appleinsider.com).

Quoting “people familiar with the matter,” the article says the latest beta of iOS 4.1, due to ship in the coming weeks, includes three new “Configuration Descriptors” within its USB configuration files — all of which pertain to devices that list “Apple, Inc.” as their “manufacturer.” One is the fourth gen iPod touch, the second is (apparently) the second gen iPad and the third is “unknown hardware.”

So what’s that? Who knows, but “AppleInsider” offers a prediction that makes sense: “It’s possible that those place holders are related to an Apple TV reincarnation — rumored to be dubbed iTV — that will reportedly jettison its existing Mac OS X-based software platform for one built around iOS 4.0 and capable of running applications found on the App Store.”