All you have to do is answer the question: What does Sony have that Apple needs?
The answer is: Nothing.
Needs? Well, I think Sony's movie studio is attractive to most. Since it's one of the bigger studios, and can help control which formats become an industry standard, coupled with the amount of content they have rights to, yeah I could see Apple being interested in that. Not to mention Sony BMG's music portfolio. Beyond that, if Apple's interested in creating their own gaming console which has been discussed/rumored many times of the past few years, Sony has a very sizeable games division, with established franchises.
So yeah, there's things there Apple might want, need???? I don't really think they particularly 'need' anything, depending on the direction of company moving forward. But, Sony's different divisions could certainly help fill out Apple in places where they have no footprint.
All that aside, I really hope this is nothing more than rumor.