The oft-bought-and-sold ReplayTV found a new master today in the form of DirecTV. My theory is that they just really liked each other's names. (In case you didn't realize it, there's no such thing as MoneyTV—I made that up.) But the deal makes sense for other reasons. D&M Holdings, the parent of Denon and Marantz, really isn't in the software biz, while DirecTV has boxes that could use better software. Replay has been pushing hard to develop DVR products for PCs and Macs. The real money is in set-top boxes, and DirecTV knows that business better, being one of its largest customers. [Zatz Not Funny!]