Apple TV just got a big addition over Christmas with a third-party developer releasing steps on how to add Kodi to the new Apple TV without jailbreaking your new Apple TV. This Kodi is pre-alpha—an early version with tons of bugs and things not working.
The addition of Kodi (formally known as XBMC) gives the Apple TV a badly needed media-center option that will allow users to manage their media files and helps it stand out over the Roku, which does not have Kodi support.
The official Kodi team has not yet listed the new Apple TV as a supported device, but they say they are working on an official version of Kodi for the Apple TV.
Many novice Kodi users may want to wait for the official release from the Kodi team or maybe a few updates on this current version because you may experience a lot of bugs or issues. So I would not be throwing away my current Kodi device in favor of the new Apple TV just yet because a lot more work is needed to make Kodi a smooth experience for the new Apple TV.
You can find out how to add Kodi to the new Apple TV at the iDownloadBlog.