There is an informative piece on EETimes summaring a Wedbush tear-down on the new iPod. Among other things, there are three mystery chips with Apple logos, and some very Apple-friendly bill-of-materials costs:
The 2-, 4-, and 8-GB versions of the Nano sell for $149, $199 and $249,
respectively. The total bill-of-materials (BOM) in the new Nano are
$74.90 for the 2-GB model, $97.90 for the 4-GB version and $143.90 for
the 8-GB player, according to Wedbush.