I don’t think I would like the TIVO play button to skip anywhere.

The only time the TiVo play button ``skips'' is when you're FFing at one of the two (of three) upper levels. Then, when you hit play, it jumps back a few seconds.

This is designed so that you can FF through commercials, wait to see your show, then hit play. Obviously, if you're seeing your show, it's already back from commercial, so without that, you'd have to back up a ways. (I guess that's what ReplayTV folks do.) It takes a little practice, but oftentimes, you can hit the commercial-show interstice dead-on.