Although released alongside the iPod touch 3rd Gen, the iPod touch (2nd Gen/Late 2009/MC/8 GB) is distinctly different from the original 8 GB 2nd Gen model. It features more advanced connectivity (though not fully supported by its software), its own "MC" order numbers, unique serials, and even its own Bootrom. Retroactively, it is best considered a "2nd Gen" model because it cannot run iOS versions beyond 4.2.
Initially, Apple presented this as a "new iPod touch" in the "Late 2009" series, with technical distinctions quietly categorized by capacity rather than generation. It was often advertised by third parties and retroactively called a "3rd Gen" model.
Regardless of its name, this 8 GB model was marketed with a greater emphasis on gaming. It offered much of the iPhone 3GS's functionality, minus the "phone," mobile networking, A-GPS, digital compass, and camera. It shared the 2nd Gen's 3.5" 320x480 multi-touch display, accelerometer, ambient light sensor, and 802.11b/g Wi-Fi (with 802.11n hardware capability).
Features were largely the same, shipping with standard earphones and supporting the "Genius Mixes" feature. Battery life was estimated by Apple at 30 hours for music and 6 hours for video.