Moderator this probably should be moved to the HDTV Programing area.
I'm an HDTV lunatic.
I have had both Dish (3 years) and Directv (4 years) and for me Direct has slightly better programming and HD selections.
If you watch the NFL you'll want Directv.
I have read that Dish downrezes some of their HD offerings these days to save bandwidth, also they are known to have issues keeping their programs available due to contract disputes IE the current flap with Fischer Broadcasting which is preventing ABC from being shown on Dish is my area.
I was considering switching to Dish recently save a little money, but at this time I would have to have 2 dishes to get HD and the possibility that they downrez were deal breakers for me.
Dish does seem to have a slight edge on pricing and their DVR is very highly rated.
All in all though Directv is the better solid product overall IMHO.
Also you can consult DBSTALK.COM which is an excellent forum for ANYTHING you may need to know about Directv or Dish.
It's not all about the DVR it's the quality of the service and signal.