That could change next year with DirecTv's plans.  DirecTv will then be the HD leader unless Dish has some things up their sleeves.  
I couldn't beleive the offer I got in the mail today from Directv.  Four rooms with free DVR or free HD upgrade installed free.  I expected that.  I did not expect to see free portable DVD player, $150 in programming credits ($10 a month for 15 months), Free Starz and showtime for a year, and I did not see the $5 charge for the locals either, and the DVR or HD package fee waived for 12 months.  I never seen this advertised elsewhere with those extra's like that.  They seem to be getting very aggressive now.  I added this up to be around $750 in extra's in addition to the free setup.