I found that Dell makes Media Center a pretty irresistible option on Dimension 4700 and 8400 PCs. Dell charges an extra $38 for the software.

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I've pitted a dual-tuner Comcast digital cable box against a Windows XP Media Center PC. For DVR reliability, the Media Center PC wins.

We agonized over loosening the tuner requirements but I think we made the right decision. I know that at my apartment the majority of content I consume on my 46" TV through Media Center does not come through a tuner. I also have a good friend who on every ski/bike vacation we go on shots gigs and gigs of photos. After each day of skiing/biking we review the photos on his notebook but if he had a MCE laptop the experience would be greatly enhanced if he could hook it up to the TV in the hotel room (if only Dell/Toshiba made it easy to upgrade to MCE after buying a non-MCE notebook).
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