Here's the situation: I've got a S2 DT unit that's under a year old, it's dead. Been through all of the troubleshooting with Tivo Tech, and it's not coming back to life. I had setup an RMA to exhange it for the $49 but I haven't shipped it off yet, and I'm considering buying a Rebate model via Best BUy this weekend instead. One of the rebate conditions is that it's valid for New Subscriptions only though, so I called Tivo CSR to see if my 3-year sub could be transferred and fulfill that part of the Rebate. They couldn't answer that specifically, but told me I couldn't transfer that account to another box regardless. Even if I buy a new unit, I have to get a NEW subscription, and continue paying for the remainder of the sub on the dead unit! Um, no? On the upside, he siad I could return the dead unit to the store it was purchased at, and still exchange it as a $49 Warranty. I'll still have a new unit, and I suppose validate it through them, so what's the difference? So confusing.