Dish -- better equipment.
Dish -- significantly cheaper programming.
DirecTV -- more/better sports.
I would consider those 3 things to be fairly universally accepted.
There isn't anything I want to watch on Dish that isn't in HD. Unless you really care about Disney for your kids being HD.
If you're a sports nut and want to look at $150/month or somehing like that for TV, then DirecTV is probably your best bet. If you want almost all the ISU games in HD with a great receiver for $60/month (not a promotional rate) -- then Dish can definitely accomplish that.