As a simple DVR replacement, essentially a TiVo or ReplayTV, a HTPC is not a cost-effective solution. As a combined DVD and DVR replacement, a HTPC still is not cost-effective. Speaking purely from a cost standpoint, a HTPC needs to be used for what it really offers — a complete media center solution — before it becomes worthwhile. If less functionality is required, save the money and the hassle, and buy a DVR if you want a DVR. It will be cheaper and easier to use, with less headaches, particularly for those who are not computer oriented.