I guess it comes down to do you want to use this as just a PVR or do you want to use it as a computer also? If you are going to just be using it as a PVR, you might want to consider a dual tuner TIVO to save some money. Or you could get two single tuner TIVO's and network them together one on your main TV and one on the bedroom (Tivo does support wireless) and then you could transfer back and forth as needed.

If you do want to go the PC route you could also look at this post about the bedroom TV, however you might not need the HD option.

http://www.flyertalk.com/forum/showthread.php?t=593647

For tuners I would suggest Hauppauge or http://www.hauppauge.com I have one of their tuners and it works well. If you are going to record 2-3 shows at a time, also consider getting a card with a hardware MPEG encoder to offload the processing on the card rather than the PC CPU.

I have started to see a lot of ASUS motherboards with digital audio out, and I bet a lot of dedicated audio cards have it as well. Many video cards will come with component video out as well, just be sure to read what ports and cables come with the card.

If you want exact product numbers PM me.

Brian