The only decent learning remotes under $150 street right now are the Sony RM-AV2100, Sony RM-VL900, HTM SL-9000 and UCommand 515. The RCA 810, 15-1994, Cinema 7 URC8800 all have very very limited learning space.

Well it looks like my personal front runner from all the wonderful suggestions that everyone has contributed so far is the Sony RM-VL900.

My reasons for leaning towards the VL-900 are:
1) No LCD to break if dropped
2) Conventional button remote design
3) Learning and Macro
4) Cheap ($[email protected] :P)
5) Transport controls

My last question is does anyone know if or how I could incorporate X10 IR commands into this remote?

Thanks again everyone for all your wonderful help!
DT :)