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kowenicki said:
Just buy a decent PC for a bit more.

Seriously look at some of those manufacturers.... make sure you get a warranty.

This is going to fail. HARD.

Funny thing is that many people on this site, myself included could build a similar or better PC for less money that includes Windows 8.

Even if you ask one of the retailers who sell and build PCs here in Canada to put one together for you, something like this in a HTPC mATX enclosure that fits under your TV won't cost you more than $550-$600 bucks.