They say they aren’t. Actually, Nintendo says that recent rumors are “purely rumour and speculation,” according to Edge.
Tech-On in Japan heard differently:
Nintendo has been evaluating samples obtained from a number of acceleration sensor manufacturers other than ST and ADI, according to sources. Kionix Inc, a US-based venture firm, once attracted attention as a strong candidate.
Of course, these could just be samples of motion-sensing tech that does the same thing as the current ones Nintendo uses. They might just be checking out new suppliers. I think anyone would kill to get a chance to be the supplier for something that goes inside a Wii remote.
Edge was told that a Nintendo spokesperson denies that their controllers would see any kind of internal upgrade, though.
I would think that Nintendo would at least want to put the Wii Motion Plus tech inside a Wii Remote at some point in the future.