as stated in the other thread:
1080p is useful for almost no one, but doesn't hurt most of us, if:
1. no fans are added because of the faster processor
2. no price increase is observed (119 for EU)
if 1 and 2 are met, it's a nice upgrade for those using PLEX on the ATV2 who want 1080p without frames dropping. however, i don't see anyone with an ATV2 upgrading.
There is one enormous use case for 1080p: There are rumours that Mountain Lion will allow displaying the screen of your Mac on a TV through Apple TV, same as the iPad does today. That would be much better if Apple TV supports 1920 x 1080. It would be even better if it was supported on a MacBook as a virtual monitor, that is operate as if the MacBook had a 1920 x 1080 screen even though it has only 1280 x 800.