[direwolf-pgh]

the Sqeezebox Duet is gapless. ($375) and has the remote with browser.

its sweet as most network/FLAC receivers are still in the $2500 range.
http://www.usa.denon.com/productdetails/3494.asp

but thats just the audio side.. no video.

this gadget is awesome for HD video playback..but no network/stream.
you cant beat it for $100: http://www.wdc.com/en/products/products.asp?driveid=572

but, you can/could purchase an entry level PC package like this PC + 20" monitor for $599 which can do it all..
con: not all audio players are preconfigured to use a remote (think winamp) and need 3rd party tweaks.
if you dont use a remote - you're back to keyboard/mouse which kinda sucks, imo.

currently Im using winamp on the local network for gapless playback
and the WDC device for HD playback of video. (two 1.5TB drives into the device = boatload of video to choose from)

also checkout www.orb.com for remote playback of audio/video (it works on your local network as well) you can even stream video and audio to a Wii web browser or cell phone (anything with a browser)

personally, Im waiting for the next gen of network audio receivers - hard drive/network direct to amp for flac audio/HD video
(these amps also handle the new HD audio codecs for blu ray..etc)

sidenote: netflix HD streaming on the xbox360 is awesome.

rambling 2¢ thoughts