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I'm with Martian, if you know what you're doing spec'ing and building a computer, then I would do that. It gives you the flexibility of choosing what software and interface you want and can be upgraded in the future, both hardware and software.
If you do want a prebuilt one, another option might be the AppleTV. I'm not usually an Apple person, but I think they did a pretty good job with that, having seen my friends.
The MythTV backend doesn't really take too much in the way of a powerful computer, I don't think. A fairly low end dual core processor and a few gigs of ram would be enough to watch a stream and record another, if I remember correctly from when I was researching a year ago.
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