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As mentioned please post some comparison shots to prove it is better and I will go away. Otherwise people should be offered the truth and not just told blindly that something is better because you say so.
And I said that it has to be seen in motion. And posting videos is pointless since playback of videos is dependent on the renderer

.
I agree people should be offered the truth. Like no card but nvidia can do proper 23.976, and that only with a custom resolution (at least on my system). Yet you continue to question whether perfect 24p even exists:
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"perfect 24p" (if that even exists)
Well, it does exist, it is just very hard to get it on an htpc. Madvr+custom resolution with nvidia is the only way I have gotten it to work. And I definitely CAN post screenshots of that (though it would require lots of work on my part...swapping out cards/processors/os etc...so please believe me

).
In any case, read the madvr thread over at doom9, it is far more instructive on the subtleties of pq.
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Why add a discrete video card, extra cost, extra heat, and extra noise if there is little or possibly even no gain?
Why do htpc at all? A streamer can do just as well if not better for less than a pc. I could argue that the extra functionality of an htpc over a streamer is little or possibly no gain. We are in the htpc section so I won't argue it.
Also, out of curiosity, have you tried madvr? I would like your thoughts on the smoothness that I claim madvr brings.