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!"
So the question for me is should I hold off until Windows 7 to come out or just go ahead and pick up a Windows Media Center PC now?
From a hardware requirement perspective you should be fine. But what we don't know yet is if the DirecTV tuner setup will only be available from OEMS, or if do-it-yourselfers will be able to get the tuner from DirecTV and add it to an existing computer.