The only real argument I've ever seen in any of these threads is that the Tivo can have more SLs. All the other arguments have been pretty much "I just like Tivo better" (without any reasons) or "my wife refuses to learn the new DVR, so we'll just stick with the 2 or 3 HD channels we have". While its a bit complicated to set up for the avg user, you can combine SLs on the HD-DVR and get around the SL limit. Aside from that argument, there isn't really much. The first HD-DVRs were awful, yes, but they have quickly matured to way surpass the Tivos.