This is a terrible product all around, on top of being absolutely ugly. Seriously, who games or watches movies on a flat (parallel to the ground) screen? You'd have to be sitting on the ceiling...
And if the 40" panel isn't meant as the primary display, then why even have HDMI inputs (multiple ones at that!)? You mean you're gonna drop 2000$+ in a HTPC and not even hook it up with an audio-video receiver?
Unless I'm missing something, the concept of an HTPC is to have a PC that outputs video and sound to a receiver, which has speakers connected to it. You know, the Home Theatre part of the HTPC?
Also, the specs are terrible. You have pretty much all the room in the world under that TV and all you manage to fit in is an ION processor? I have an HTPC the size of 2 DVD cases and it sports the exact same specs. Without all the BS that is...
Complet, utter fail.