a home entertainment personal computer that includes a mid- to high-end processor, large-capacity hard disk, CD and DVD drives, a remote control, and advanced graphics and audio capabilities
an OEM machine (Dell in this case) that is built around Microsoft Media Center Edition software which in turn uses a specific list of OEM components such as special tuner cards, special display cards, special remote controls, special audio drivers etc
a PC with special software paired up with selectively chosen hardware to function as a storage, recording and playing system for video files, audio files and watching TV