from: http://www.engadget.com/2011/09/08/viewsonic-abandons-plans-for-boxee-powered-tv/:

You may have suspected that something was up after Viewsonic failed in his promised early Q2 shipping date for Boxee-powered TV it showed off at CES, and you would have suspected correctly. GigaOM
now reports that Viewsonic has in fact abandoned its plans for the device, apparently due to a combination of high costs and lack of interest in intelligent TV customers. It is still keeping its options open for further down the road, however, note that it will stay involved in the development of different technologies and to consider in the future as they become available.