Tivo just came out with a deal: an 80 hr Tivo for $70. To get it, you have to subscribe to their service for a year at $13/month.
Think of it this way: You get a 400Mhz linux computer with a TV tuner, a great TV output card, modem, ethernet, remote control, a 100 gig hard drive, TV Guide-like services, and the amazingness of Tivo for a year for $226.
Walk into Comp USA and ask for a computer with those specs for that price. They’ll stare at you as if you dress funny.