One strong little PC for your AV setup. With a strong price tag to match. It will set you back $5000.
The Moneual 902 Home Theater PC's most striking characteristic is it's touch screen display. However, we can't see how that would get much use sitting at the bottom of your entertainment system. It comes with an NVidia GeForce 7900GTX card, 2GB of RAM, and an Intel Core 2 Duo 6700 Processor. They've even thrown in a wireless keyboard.
All-in-all, it's a slick looking Home Theater PC, but we imagine that you could build one just as powerful yourself at a fraction of the cost.