I am looking to build an HTPC to watch downloaded content on my HDTV. I want the best possible picture i can get and don't know whther to spend money on CPU or GPU. I thought transcoding and upscaling type work was generally CPU intensive, but it seems some are suggesting that i is moving towards GPU solutions. Where shoud my money go. Ant hardware suggestions and advice as to whether increase in component quality will increase picture quality. I kow it is about the source, but i am taking about what comes after the source.