RCA DWD490RE DIRECTV/UltimateTV ReceiverSee Restrictions)
More Capability than Tivo
As many reviews noted, Tivo is the better-known and better-promoted competition for UltimateTV.  Why MicroSoft sees fit to promo everything but this product is beyond me.  Other than the fact that UltimateTV works only with DirecTV (as opposed to Tivo which can work with cable), the main difference utility-wise is that only UltimateTV allows you to watch regular tv (ie., change channels) while it's recording another program.  It took me buying Tivo and going through the whole manual before I figured this out.  While Tivo does have 2 tuners in its receiver as well, it won't let you watch regular tv the same way.  Only UltimateTV can do this.  While this wasn't a big deal to me, my wife didn't like the idea of coming home while a program was recording and not being able to watch other programs until it was done.  After trading in the Tivo for this receiver, I totally agree with her, it makes a huge difference.  If you don't care about that one difference, then both machines should be ok for you.  If you do care -- GET ULTIMATETV.