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Apple TV has always been based on iOS, but was 'forked' a while ago and has diverged a lot since then.

Initial reports suggested that this 'new' tvOS is based on iOS 9, which makes sense seeing as it's using a lot of iOS API's and frameworks

Recall the 1st generation Apple TV (announced in autumn 2006 and sold until 2010) was actually using a version of Mac OS X on an Intel CPU.

Yes, that's an exception though. Very weird device really.

Depending on how they structure the teams and how they share their code, this will either go well, or very, very poorly.