Let the hive mind of Engadget get that for you.
"I'm looking for a pair of quality headphones that aren't seemingly made of glass. I'm an avid BMXer which causes me to frequently bash on any type of technology that joins me for my daily riding. I've been through the higher quality headsets in the Skullcandy line as these are supposed to be built for "abuse," which is laughable. I cant wear earbuds or canal buds, as my large ears seem to have a repelling property upon anything that sits in them. Wired or Bluetooth doesn't really matter, but I need something that can hold up to taking a few hits every now and again. I'm trying to keep 'em under $150. Thanks!"
Some points; Unless it's MPEG-4, it's useless. Their current MPEG-2 TIVO model HR-10 250 can be upgraded to 1TB for less money than this thing is projected to cost. ( I have an 800GB upgrade.) TIVO is far more feature rich than the NDS system used on their new DVRs.
HD on DirecTV varies with the source signal. HDNet is brilliant, others like UHD are not. Over-The-Air signals are generally but not always, better.