Will an Apple TV unit purchased in the U.S. work in Hungary?
This would be for a gift to a Hungarian friend with an iPhone (i.e., using her Apple account)
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Yes it will work. But do note that available content is not based on the provenance of the Apple TV, but on the region set for the Apple ID used for the Apple TV. So Netflix or the iTunes Store content for example will still be limited to content available in Hungary only if using a Hungarian based Apple ID.
Also, note Apple does not shop internationally. So an Apple TV bought on the U.S. online store will only ship to the U.S.
You would need to manually ship the Apple TV to them or take it physically to Hungary, which may have import taxes and other fees attached when arriving there.