It's the same Roku XD we know and love, but with the advantage of being sold at retail.
By this point, you're probably familiar with the whole Roku family, including the Roku XD. You know who makes it and how to get it, but if you swing into your local Best Buy you might be a little confused, since the box for the Roku XD clearly says Netgear.
It's all a part of a distribution deal that Roku hooked up with Netgear. Essentially, Netgear gets to put their name on the player and Roku gets their gear into stores like Best Buy, Fry's and other big box retailers. There's probably some money involved too.
Interestingly, it looks like the Netgear Roku XD – which is the exact same thing as the normally branded model – goes for $10 more at retail.