You guys can't really think that all FrontRow is is the AppleTV's Finder? It looks the same and uses one similiar string, so it's instantly "99% borrowed code."
Are you all forgetting that aTV connects to Wi-Fi, changes the screen's resolution, does hardware checks, doesn't allow keypresses, has video-out, and more. All of this would have to majorly redone and the way it operates would have to change too. It would read the iTunes DB file on your computer instead of another computer and then locally calling it /Media.
In all, it isn't the same thing, strings mean nothing. Unless the settings menu is the same, I don't believe it.