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Elaborate please, I've unplugged it several times and tried jailbreaking it several times under Windows and OSX.

What about this: Disconnect all iOS devices from your mac including connections via Bluetooth or wifi. Turn your wifi off and reboot in OSX making sure wifi is still off as you enter osx. Plug in you apple TV via USB only (use no power supply). Eject all devices from iTunes, pull out the TV's USB-cable and plug it in again. It should show up in iTunes and you should be able to restore to iOS.
 
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