Yeah, it would've been nice if AppleTV had a DVR function. Give them time...

If you want a DVR, you can get a USB versions in SD ($99) and HD ($150) from companies like El Gato and Miglia. I have an SD version from Miglia and it runs a program like EyeTV. VERY easy to use and there's no subscription. So you're only cost is the hardware. You can convert the videos to PSP and iPod very easily. The iPod versions can the be viewed on any iTunes as well.

Something I forgot to mention, now that Peter's on this thread. If you are looking for a Digital Media Adapter, there's always a Series 2 Tivo if you have it. It'll stream photos and music from a PC/Mac to a Tivo.

As far as Mac/PC, that's an endless debate. Taste great/less filling. To each his own.