It's a pretty standard speculation these days that Apple is working to move away from Samsung for its ARM based processing chips. The interesting little speculation here is that it is already doing so at least for the chip in the newly upgraded Apple TV.
We do not know for sure what Apple is using to produce this even smaller A5, but it is very possible that the company is piloting a 28-nanometer process from Taiwan Semiconductor Manufacturing Company (TSMC) for this new chip.
The point is that the Samsung plant which does currently make Apple processors, the one in Austin TX, does not as yet have the technology to make these chips in this size. So, clearly, the assumption is therefore that someone else is making it. And TSMC seems to be the most likely fab doing it for them.
As to the background, Apple has been gradually moving purchasing away from Samsung. Partly of course it's the fight between the two companies over patents and technology, partly that no one really likes to be dependent upon their major competitor for supplies.
As part and parcel of this Apple has brought the design of its processing chips inhouse. Formerly that was done by Samsung, but now Apple does it itself and the Austin plant simply manufactures. There have been rumours that Intel might sign up to manufacture Apple's chips at some future date: it's one of the things that the next, as yet unannounced, CEO might bring in. And Apple does indeed have an agreement with TSM for them to fab some Apple chips. The thing we didn't know was whether that is activated as yet. And as MacRumors seems to be indicating, it has been so activated.
After all, if Samsung couldn't have made this chip someone else had to and TSMC seems like the only likely candidate.
