According to some rumors, Apple would be preparing the launch of an Apple TV set, expected for early 2012. Eddy Cue, Apple Senior Vice President for Internet services and software,indicated to an analyst that such device is highly unlikely in a near future. The reason being that Apple would not be ready to launch a TV set that would have all the company's standards for user experience and performance.
However, this comment is only related to a "near future", and indirectly confirms that Apple is working on such device. We can postulate that Apple is working on this market to be able to come with a new strategy and concept that could revolutionize in industry in this field, and this could be linked to REtina-based TV set. Despite the fact that Ultra HD panels remains rare and expensive, Apple also lacks contents and the H.265 codec planned for 2013. As usual, Apple does not plan to launch a TV set, it will be an entire ecosystem that will bring high level consumer experience and benefits with access to tons of contents. So it will need time and negociations with right-owners and content providers too.