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If I had the extra parts for it, I will have a spare P5Q-EM that I incidentally *was* using for gaming, albeit in a case with 5 chassis fans and an HD4870 running fans at 33%. The Arctic Cooling HSF on the CPU was probably the quietest fan out of the whole build. If it was thrown into an insulated mATX case, I bet it would be almost silent.

Little mini ATX mobos with GMA X4500HD graphics in general are ideal for just HD movies and web. Pretty much the backbone of any HTPC. You could probably build a good one out a Shuttle PC.