According to Bloomberg, Roku is contemplating a 2014 IPO but… “a decision to move ahead hasn’t been made, and the company hasn’t selected a lead banker.” Personally, I still believe their best exit strategy remains an acquisition and that they passed on the most prominent of suitors in Amazon – to both companies detriment. Roku’s largest challenge on the business side is that they pimp low cost, low margin hardware with insignificant recurring fees (on video/channel affiliate earnings). But licensing their appilicious platform itself may provide a way out. And, while the Streaming Stick is a failure, Roku TV looks to have legs and, pre-release, is already more noteworthy than Vudu’s similarly attempted pivot. As to others that might benefit, well LG is out having landed webOS. And Samsung’s already solid smart TV platform will be bolstered by Boxee skunkworks. Not to mention their best bet isn’t a sole television manufacturer but, rather, a company like Echostar/DISH (a Roku partner) or Rakuten (think Kobo) looking to expand into new markets.