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Apple has released iOS 4.2.1 for the new Apple TV which was previously running iOS 4.2. The new firmware is build number 8C154.
Strangely although the previous ipsw was labeled iOS 4.2 the Apple TV reported a lower firmware version for many. It's not clear if this update corrects the discrepancy and brings the version numbers back in line.
It's not known yet if the new firmware brings any additional features.
You can download the update here or by going to software update on your Apple TV.