In June 2021, Apple posted two job listings that mentioned "homeOS," a new OS that, even now, Apple hasn't made any mention of yet.
However, in the first beta of tvOS 17.4, code that references this new OS has been discovered yet again. This suggests that Apple has been quietly working in the background on this new OS.
The report doesn't say much, apart from the fact that homeOS was referenced in some code. Nevertheless, it's reasonable to assume that homeOS would have something to do with smart homes.
MacRumors, who discovered the code, said that Apple could be working on increasing its smart home presence and that homeOS could be a result of some form of a combination of tvOS and HomePod software.
Furthermore, there have been persistent rumours of Apple working on a HomePod with a 7-inch display, one that would rival the Echo Show and Google Nest Hub. Such a device would surely need its own OS.
Happily, we might not have to wait long to find out more about homeOS. tvOS 17.4 is expected to be released to the public sometime in March, and there are whispers of a possibility of Apple holding an event in March to show off its new MacBook Airs and iPads.