FUD Zilla writes NVIDIA's upcoming G98 will feature the most complete HD decoder:
According to Nvidia when AMD does the H.264 or VC1 decoding it needs a help of a CPU for doing the Blu-ray /HD DVD disk acceleration engine also known as AES128. The rest of the process which includes Bitstream processing CAVLC / CABAC, inverse transform, motion compensation and deblocking is done by AMD's GPU, probably HD2400 PRO as the representative of the cheapest AMD’s DX10 part.
Nvidia's D8P, the new 8400GS will be able to process ACS128 Blu-ray /HD DVD disk acceleration engine on a GPU and it should make it superior to ATI.
The GeForce 8400 GS will be launched for about $/€50.