Uh, $10x12 months isn't $120?
To compare packages is difficult as they don't exactly match. I would think a closer match would be D*'s Choice Ultimate @$65.99 to E*'s Top 250 @$64.99, so a buck saved. And HD is free on E* for life, and sometimes free on D* so call that a wash.
My equipment cost is exactly the same with E as it would be with D for the same functionality. ie; ability to record 4 events on one DVR+2 events on the other. To do that with D would require 3 HDDVRs and only 2 with E. So a wash.
Other fees are similar for both so call that a wash. So far E* is ahead by a buck!
But with D* I would be getting more sports channels (some HD) that I wouldn't watch ever. For the same money, I get the national HD that I do watch with E*. So for me, E* is the better value.
But this has been interesting. I hadn't done a $$$ comparison in quite awhile. Note that I'm leaving out the extra packages available from both.