Oh my here we go. No they do not. Take away sports, which is the whole premise of my reply to his needs, and they do not carry as many national channels in HD such as BBCAmerica or RFD, DIY, E! Style, GSN, TCM, HMC, G4, ID, Cook, Hist2 (I don't think) HUB, National Geographic West? Own, Tru, LMN? etc etc.... If not for the Disney\ESPN dispute, the gap would be even wider. It in fact may be true as to actual count who has more HD channels, though I have not checked, but very misleading when it is stated Sports is not important, but HD is. Dish fits that better. Dish also has NFLZ as an add on with other channels for only $7, with Direct as I understand it you have to have the whole NFL package. Point about that is, for a non sports person, that may fit great, little money for alot of coverage of the NFL and other sports.
Also if movies are important the Dish set-up is better.