Frankly the "break even" point wasn't a consideration for me, as I needed to add a couple of units to my house anyway. The last receiver I bought was year ago, a new 301 for ~$130 from my local Dish retailer. So my frame of reference going into the upgrade was the $130 bucks for a plain Jane, no frills receiver. So when I saw the 522 with dual tuners and a DVR NIB for about $65 bucks more than what I paid for a vanilla one, I jumped all over it (I also popped $60 bucks for a NIB 322 the same day!). The fact that I have a NIB DVR-522 for under $200 dollars appears to be a pretty good deal to me, especially when you consider that Dish hasn’t established terms or the actual availability date their for existing customers.
Simon: As far as actual MSRP goes, I ran across a site that listed the box for $399.99. However they made sure to say that they didn't actually sell the units, and that they were available to new lease customers only. I did read the DHA contract and it stipulates a replacement cost of $300.00 for the 522, so I suppose the true value is somewhere in between the two. Several are available on Ebay for $200-$250 right now…so guess that would be market value.