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With Apple’s World-Wide Developers’ Conference 2010 and the presumptive launch of iPhone 4 less than a month away, the Apple rumor mill is spinning at top speed.

Despite the multiple breaches in Apple’s “impenetrable security,” we still know surprisingly little about what hardware or functionality the device will actually contain (the security managed to succeed somewhere). However, recent builds of the iPhone OS 4.0 beta have shed some light on what the newest member of the iPhone family will be packing under the hood.

Here at The Next Web, we’ve puzzled through the rumors and are pleased to offer you our take on what we think is going to be included in the newest iPhone.

AT&T Tethering 

The most recent build of iPhone OS 4.0 appears to (finally) include Apple’s promised support for tethering on AT&T. Sure, it’s been possible to tether the iPhone in the US with a simple jailbreak (as our own Alex Wilhelm loves to remind me). But for the average iPhone user, putting your phone at risk of being bricked is not a practical option.

The Apple party line has consistently stated that it’s AT&T’s network, so it’s their choice on whether or not to allow tethering. Given that AT&T is staying mum, Apple may be forcing their hand.