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Episode 24 of the ZuneInsider Podcast(the most recent episode) has officially confirmed Tegra being in the new Zune HD. Matt Akers finally [officialy] spilled the beans on Tegra by saying:

Well, we’re going to go ahead and confirm that. Yes, the Zune HD does have the Tegra chip in it. So sick, so much better battery life, graphics acceleration. This thing is like a mini laptop in your hand, right, it’s so awesome.

So of course this is great news, as the hardware specs for Zune HD just keep getting Better. Hopefully the zune team still has a few aces up their sleeve, and their’ll be more to come soon.