iPod Video Photo?
The photo resembles the leaked 5G iPod photos, but may have simply been inspired by the same photos.
There is significant debate about the part number shown. The part number "M8719Z/A" is the same part number as Mac OS X 10.2 Server, but several people feel it is a "B" not an "8".
(Moved to Page 1 due to popularity/interest, not because of any particular evidence that this is real)