Thanks for the feedback
I was half-tempted to put in a tuner, but given that we already have a high-def tv and 2 PVRs Dad just wants this box to be able to stream high def content from around the house and work off the Logitech Harmony 800
Current specs I'm looking at
Gigabyte GA-MA74GMT-S2 mATX Motherboard
AMD Athlon II X2 245
Kingston ValueRAM KVR1333D3N9/2G 2GB DDR3
CoolerMaster Elite 341
ASUS Geforce 210 512MB Low Profile
Still tossing up harddrives
And I have my old 650w psu (bit overkill, I know, but if not this, it will probably not be used again)
One of the main reasons I was leaning towards Linux was this thread
http://forum.xbmc.org/showthread.php?t=67350