Yep, except DirecTV actually has independent tuners as noted. Thus DirecTV is "better" in this way as well as 90 minutes vs. 30 minutes. Only thing the Tivo version has on DirecTV is it's on full time which as Doug mentioned only matters if you really care about some random program in the 2nd buffer when you sit down. Otherwise you'll never care and the only main difference to you and me is that on DirecTV you simply hit the down arrow twice to activate while Tivo it's once. But this was discussed to death a few years ago when DirecTV introduced it to the DirecTV DVRs so this is a total rehash of well known facts.