The folks at iFixit got their hands on a Logitech Revue a.k.a Google TV and immediately tore it down. The teardown revealed that the specifications of the Google TV are slightly better than the Apple TV and both are in par with the specifications of netbooks.
The Google TV has a processor of 1.2 Ghz Intel Atom whereas the Apple TV runs on A4 with 1Ghz. There is a significant difference in the RAM of the two devices. While the Google TV brags a 1GB RAM, the Apple TV has only 256MB of RAM.
Overall, iFixit gave the box a repairability score of 8 on 10 (10 being the easiest to repair).