Empire, I don't know if you are being purposefully deceptive or just not getting it, but in order to be a customer with either company, there will be programming fees, and equipment fees. The total of each IN SIMILAR CONFIGURATIONS is how to compare the costs of each.
So, the programming packs of similar size are a few dollars cheaper on Dish, but you also need equipment to watch that programming.
Equipment fees:
1TV, no DVR: $0 Dish, $6 DTV
1TV, Basic DVR: $0-$7 Dish, $21 DTV
1TV, Whole-Home DVR: $12 Dish, $21 DTV
2TVs, Whole-Home DVR: $19-$22 Dish, $27 DTV
3TVs, Whole-Home DVR: $26-$29 Dish, $33 DTV
When you add the savings between similar-sized programming packs and the savings from equipment fees for similar TV configurations, Dish is at least $10 cheaper (sometimes much more), until you get up into the higher configurations of 3 or more TVs.
I'm not even getting into the other Dish configurations that save even more money, like what I have: Effectively a 2-TV Whole-Home DVR (1 HD, 1 SD) for $7/mo.