Like it not, Directv has absolute control over whether a given box can ever be used again. Doesn't matter if you could wave a magic wand and make an HR24 act as though it was brand new out of the box. If they won't activate it, it is a doorstep. Now and forever. Directv has always worked on a five year depreciation schedule for their receivers, once it is over five years old they consider it "non-recoverable" which means not only that they won't refurbish it but even if YOU refurbish it they will never allow to be activated on an account by someone else. If you want to refurbish old stuff you need to focus on something where there's a market for that old stuff. There isn't one for Directv DVRs. What you're trying to do will work about as well as selling PB&J sandwiches to people with peanut allergies.