Most definitely worth it, and you should definitely upgrade!
If you're watching something and miss what someone has said, you can simply rewind and listen to it again. If you want to make a cuppa during a film, just press pause, make your drink, then resume playing when you're comfortable again. You can do all that whilst the box is recording two other programmes on two different channels! Quite incredible I think.
Recording is simply a doddle, and you can easily set it to record a whole series.
I have had mine for six months now and have found it to be hugely useful and certainly worth the small extra cost.
Get yourself one and enjoy!