Not true, they count how many people record the shows on Tivo/DVR, but in a seperate catergory than viewings.
http://www.mediavillage.com/jmr/2007.../jmr-08-15-07/
correct ... I thought only "live" traditional viewing.
as far as Web TV or "Intertubing" ... they're not accommodated for in Nielsen ratings, but there has to be a counter on the network's site.