Arik Hessendahl over at Business Week reports that the new 2nd generation Apple TV model might cost $64 in parts compared to its $99 retail price. If that number is anywhere near right then the margins on ATV are ridiculously low. In comparison, Apple's iPhone gross margin was estimated near 60%. Apple could be seeing a generous profit from movie and TV rentals above basic sales, making Apple TV a potentially lucrative market.TUAWIn B