The only such box I know of that does what you want are the Dish Network (now rebranded as just "Dish") SD and HD 2 tuner 2 TV experience boxes that allow for the option, at the press of a button, of each tuner being used independently as well as accessing all DVR content independently and at the same time as the other viewer--essentially a completely independent TV experience. But, of course, that would require subscribing to Dish Network--oops, I mean Dish, and that may not be an option for you.