DirecTV offers exactly 20 HD channels (Non RSN, Non PPV) I don't get on cable, a few of those being spanish and West Coast feeds.
BET HD
Lifetime HD
WGN America HD
NFL Network HD
NFL Redzone HD
HDNet
HDNet Movies
Mega TV HD
Sony Movie Channel HD
Fuel HD
Fox Soccer Channel HD
Gol HD
Telefutura HD
Univision HD
Starz Cinema HD
Starz In Black HD
HBO West HD
Cinemax West HD
Showtime West HD
Starz West HD
They lack the following channels I get:
AMC HD
BBC America HD
The Cooking Channel HD
DIY HD
E! HD
Fox Soccer Plus HD
ESPN GoalLine HD
EWTN HD
Fuse HD
G4 HD
History International HD
HLN HD
The Hub HD
Investigation Discovery HD
Lifetime Movie Network HD
National Geographic Wild HD
Outdoor Channel HD
QVC HD
RFD TV HD
Style HD
Turner Classic Movies HD
WE HD
HBO Signature
HBO Family
HBO Comedy
HBO Latino HD
Moremax HD
Actionmax HD
Thrillermax HD
Outermax HD
5Starmax HD
Wmax HS
@max HD
Mav HD has been announced to be carried in my area and TW has contracts in place for many other HD channels that will make their way to my area including Sundance HD, OWN HD, TV Guide Channel HD, Reelz HD, Sportsman Channel HD, GMC HD, Ovation HD, Tru TV HD, Game Show Network HD, all three C-SPANSs in HD and a few others. All those channels and many more are live on Time Warner Cable in NYC, which has the hands down most robust line up of any provider in the country.
All in all I get an exact 120 HD channels including my locals and three RSNs from TW. That count DOES NOT include On Demand programming. I have all ABC, NBC and CBS Primetime programming On Demand in HD. Showtime On Demand HD was launched last month and HBO On Demand HD and Cinemax On Demand HD gets launched on Febuary 1st. I've been enjoying sought after channels that DirecTV added not too long ago like Travel Channel HD for three years now, and I've had ESPN U HD since a month after it launched.