Yeah, DIRECTV clearly loves to be deceptive, yet even they don't claim to have 207 HD channels.
When I started listing four years ago the intent was to explain the counts that the providers were giving. A company claims 100 HD channels ... how do they get that figure?
I did it generally for DISH, and Sixto did it over in the DirecTV forum for DirecTV - not a contest of "who is bigger" (or even the biggest liar) but an answer to the simple question of "how did they come up with that number"?
Last spring (2010) DirecTV came out with an actual list as a marketing piece. (The list was not kept up to date and has now been removed.) They set a standard for what they would count and what they don't count. Full Time including 3D plus 8 for distant networks. Following that standard, DirecTV now has around 180 HD channels (I have not audited PPVs lately).
DISH, on the other hand, decided to counter DirecTV's "200" capacity
claim by claiming over 200 channels carried
... and when they created their list it included everything they could plus 59 VOD titles.
As stated, creating lists to explain counts is why I started listing channels. Being able to say "that is how they got that number" and then deciding what channels to discount as padding on a personal level. If "everything" is to be included then nothing either provider counts should be excluded - even if it seems to be padding or delivered only to a very narrow audience.
Personally I like DirecTV's counting standard ... less padding and no double counting of channels. It is a capacity based count. No provider can have more channels than they have the capacity to carry at any given moment. That limits DISH to 154 channels and DirecTV to whatever Sixto is saying in his reports (capacity used to deliver channels to customers - not test channels). Any count higher than used capacity is padded.