Most quality HD channels, or most HD channels including all the useless crap channels?
Seriously, I think counting HD channels is ridiculous. The only meaningful metric along these lines, I feel is the number of hours of HD you would watch on the channels available on one service versus the number of hours of HD you would watch on the channels available on another service. It does require a little work to figure out for yourself, but it is worth the effort IMHO.
The best source for the comparison, though, can be found here: