I'm not sure. I currently live w/ a buddy in his house and he takes care of the directv subscription. The channels got all screwed up a while back when he changed subscription plans. We also don't get Big 10 network.
I just looked at DirectTV's website and technically, the lowest lowest package does NOT have ESPNU, which is called the Entertainment package. However, all the pacakages above that, which there are four of them, do have it and in HD for all. I also imagine that the majority of subscribers don't subscribe to their cheapest package, but rather have one of the middle tier ones. In fact, it only costs $5 more per month to upgrade from the lowest, which I consider well worth it.
I also think that if you are willing to fork over the premium dough for DirectTV, you might as well go somewhat all out, otherwise you are probably better off going a cheaper route altogether.