I have tried both, and currently use both, on the same setup, here is what I've noticed.
Picture quality, is identical, sometimes i feel the htpc is a little sharper/clearer.
Sound quality, i feel is pretty much the same, but I do feel the ps3 doesn't have as much bass to it. I have the htpc setup through a xonar dx analogs out to a onkyo 605, and the ps3 through hdmi to the onkyo.
but to be honest, they are pretty much the same.
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