Just set-up my new Acer RL70 with XBMC 12 (nightly build with new audio engine embedded) & I'm quite impressed for a $300 pre-built HTPC. I'm starting this thread here in the media streamers section as I feel this nettop may be a viable alternative to users with or considering Boxee Box, PCH, Dune, etc.
Even though the RL70 only comes with 2GB of memory, I'm having no issues streaming 1:1 BD rips in full 1080p and with both Dolby TrueHD and DTS-HD MA. Will be adding another 2GB to make the unit run a little snappier. What impressed me about the RL70 was how easy it was to set-up. Installed all Windows 7 updates, then installed the latest nightly build of XBMC. Added my movies share (SMB) and the gorgeous MQ3 skin. Went into XBMC setting and checked the Dolby TrueHD and DTS-HD 'capable' options, then tested a bunch of BD rips. Smooth video and hd audio playback! No tricky configuring, no worrying about codec packs to install, etc.
I had the Acer Revo 3600
in 2010, but ended up selling it due to its sub-par performance (at least for me). The RL70 blows it away however. There is a wireless keyboard and mouse included, and surprisingly even a WMC remote (similar to Boxee's, but nicer).
Teardown pics and some interesting discussion in this UK thread
Also, using WMC for live OTA HDTV via networked HDHomeRun tuner. So, for the price, this appears to be a winner for what you get and can do with it.
Check out the Acer RL70 thread over at XBMC forum
Update 8/19: HD audio also works via WMC (w/Shark codec packs) and via Boxee for Windows.