You know that all apple gadgets have their price. And probably most of that price goes in to design not whats inside. If you don’t care of design then check out this Apple remote shield for Arduino. It can be assembled in no time.
All you need to do is to solder 5 push buttons and couple IR LEDs. And of course make it fir into Arduino board. After you flash the chip you’ll be able to send simple commands to your Mac, iPod and hopefully Apple TV.