I went through the Roku/Squeezebox debate a few days ago and I went with Squeezebox for a few reasons...
1. I feel it looks better then the Roku
2. The display is bigger, easier to read from the couch.
3. The wireless model also will function as a bridge, this will allow me to plug my xbox 360 into the ethernet port on the box.
4. Slimserver open source software. Many cool 3rd party plugins ie; the display can show weather, news,sport scores, caller ID, time of day, games, etc. The list is long and cool
5. Squeeze network, extensive internet radio support. Can play even with computer turned off.
The unit arrives tommorow I'll let everyone know my thoughts.