I am going to join what appears to be a large number of AC users who simply ignore MU.
AC is a perfectly workable electronic record at a reasonable price. Combined with Dragon and UpDox and Win-7 handwriting, input is really quite easy.
The MU bells and whistles are just that -- distractions.
I plan to be much more efficient in the future, and simply turn my back on MU. Staffing to avoid the penalty would cost more than the penalty. I will just have to see a few more patients to make up the decreased revenue.
So far we are staying above water, but the end looks near.