I just got a Comcast HD Dual Tuner DVR hooked up to my 7.1 channel reciever via optical connection and S-video, and my receiver outputting S-video to my SD Trinitron TV and my Moto DVR outputting analog audio directly to my tv via rca audio cable. Dish 625 was also hooked up via S-video to the receiver and Optical connection for audio. I did many A/B comparisons using my receiver to switch and watch the exact same channels on both. The DVR interface is inferior to Dish. It's especially noticable that on Dish DVRs you can pause on a dime and do slow motion. When you pause on Comcast, you're lucky to be within 5 seconds of where you wanted to pause, and there's no slow motion and that's something I really miss. I hope they'll fix this with a firmware upgrade in the future. The other big advantage Dish has is Sirius Channels sound quality, the Crisp Clean, Razor Sharp 192 Kbps audio is lightyears ahead of the tincan quality sound from the Comcast music channels. Analog Comcast Channel Picture quality is actually HUGELY degraded by the HD-DVR, it must have the most rudimentary notch filter for conversion of analog cable channes to be output by S-video, Component, and HDMI. When the Analog cable is hooked directly to the television's RF input, the picture quality is vastly superior to Dish, but when the HD-DVR is used for analog cable viewing, the picture quality is EVEN softer than Dish's picture quality, but when it comes to sports, even this soft picture beats Dish because of the inherent superiority of an UNCOMPRESSED analog video at fast motion even when softened by a crappy notch filter. The Digital channels 100+ are sharper than Dish's SD channels and have less pixiliation in fast motion. They are better than Dish SD but not lightyears better the way Fiostv, OTA, or analog C-band is. On Demand: Here's where cable really shines. The image quality is equal to the digital channels even for content that was aired on analog channels. All programs on on Demand are at least in Dolby Digital 2.0, and the sound quality is CONSIDERABLY better than the locals DVRed on Dish. You can also watch many old episodes, even start watching a new series from the start months after the original pilot aired. HD-Channels via S-video, well, the picture quality is great, perhaps even better than OTA SD and perhaps rivaling Analog C-band. The Sound Quality is pure Dolby Digital 5.1 on most if not all the HD channels, a few lip sync issues once in a while, but overall beautiful sound with fully dynamic range, wide frequency response, and deep earth shaking bass. The only huge downside is that there's NO way to get an anamorphic 16x9 image via S-video out. For some reason it can only output it letterboxed an not TRUE Anamorphic Widescreen via S-video. Unfortunately 25% of the vertical resolution is lost limiting resolution to 720x360 for 16X9 HD content via S-video out. That being said, the picture quality is BETTER than ANY DVD downconverted to 16X9 Letterboxed, but still below a TRUE Anamorphic Widescreen DVD Quality. SD Digital Channels: Well, the annoying part is that even the picture quality is great, the 4:3 content only takes up 75% of the screen with black bars on all 4 sides. 16x9 Digital SD content is watchable though. All Digital Channels are basically usless unless they're showing widescreen content, or unless I go into the the tv's sevice menu to make the content FULL Screen. When I get my Plasma, I'll finally be able to take adavantage of the 4:3 SD Digital Channels. Well, it does have some serious drawbacks including the inferior remote, dvr functionality, etc, but all in all it's still better than Dish because of the improved picture quality in most cases, and the Huge advantage of On Demand with its superior picture and sound quality.