Over the past week, the new Nexus 7 has been a pretty hot topic in the tech press due to the lack of factory images available for the device. Most of the heat fell upon Qualcomm, citing that their resistance behind releasing such information was the cause for delay.
However, as of today the Nexus 7 (2013) factory images and binaries have been posted by Google. The factory image for the newest Nexus 7 is based on Android 4.3 (build version JSS15J) and runs about 340MB. This is what you’ll need to use to revert back to stock Android should you ever chose to do so.
Included in the package are the drivers from the various companies found on the inside of the Nexus 7 including ASUS, Broadcom, and Qualcomm. Within the files you should find all the files necessary for development on the latest Nexus 7.