The folks over at CNET UK have pitted a Mac Mini against a Windows Media PC to see which makes a better platform for the living room.

Ding DING! We’ve reached the end of round one, and the Microsoft Media Center is already panting in the corner of the ring. The Mac Mini automatically recognised the LCD TV we’re using, and the third-party tuner was similarly straightforward to set up. Compared to the hours we’ve spent coaxing similar results out of some Microsoft Media Center systems, the Mini is definitely ahead so far.

The caveat in this whole thing is that they had to add a third party DVR kit to the Mini. That’s an additional cost but so far it looks like a small one.