Why do you people obsess over this number thing?
We all know it's BS. So why worry about it? Look at the list of actual channels you can subscribe to, and compare it to the list of actual channels you can subscribe to through DirecTV or cable or FiOS or whatever.
Anyone who makes a major buying decision based on one line in a commercial or a little web graphic in the corner deserves to be disappointed, and it'll happen again and again in their life, probably on much more important decisions.
All that matters is the content, not the numbers. They could have 114 legitimate, full-time HD channels, but if none of them are of interest to you, what does it matter? I am a movie watcher, so at this point, DISH has more to offer me than DirecTV. Maybe that will change in the future. In any case, the fact that DirecTV has more actual HD channels is irrelevant to me.
And I'm sure these numbers have been cleared by the legal department. They're BS, but they have their basis in reality. So there's no reason they need to show YOU this list. When some whiner tries to file an FTC false advertising claim, they'll laugh and hand over the list to the FTC.