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That being said, it appears that the 2nd gen Nano uses a Samsung processor, so Rockbox will require some tweaking to get things working. It is not worth trying a current Rockbox build on it.
But there are some differences. Firstly, the images are now prefixed with string "DNAN" instead of "!ATA", and secondly both the main firmware and the aupd image appear to be encrypted.
So the first step towards a port would be to understand this encryption - so we can both unencrypt the Apple firmware image for disassembly and also encrypt our own code in order to run it on the ipod.
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