Albatron had an HD Decoder card at its display at Computex, although it turns out that it's really a GeForce 8500 card.
The reason that Albatron calls this an HD Decoder is becuase it has DVI, HDMI with HDCP support and TV-out in various flavours.
If you just need a cheap, reliable card for you HTPC, this might just be the one to go for and there's even a passivly cooled version if you want to keep the noise down.
The card features 256MB of DDR3 memory, although no clock speeds for the RAM or the GPU where listed.