VIA and the EPIA platform has come an extremely long way in the short life span it has had. VIA has put a lot of effort into the VIA C3 line of CPU, and with every generation of CPU and chipset to support, the overall package is becoming a much more attractive Home Theatre PC and PC on the go option.
The C3 with its low power consumption, ability to run passively cooled and with new hardware acceleration to take the burden off the already strained CPU now starting to be integrated into the Northbridge, it's extremely possible to run any movie or audio stream now on the EPIA platform without the threat of lag.
Overall the EPIA SP platform has all that you will need for the Home Theatre PC and even for a car based PC. The addition of MEPG-4 acceleration takes care of the very high CPU usage that the EPIA's in the past have suffered.
All in one with CPU
Hardware MPEG-2 Decoding
Hardware MPEG-4 Acceleration
Can be passively cooled for silent operation
Support for Digital add-on LVDS modules
No onboard TV Tuner
Lacks new PCI-E support
Rating - 9 out of 10 and TweakTown's "MUST HAVE" Best Value Award