Random BSOD while gaming or idle

Is that CPU temps or video card temps?

Except for a Nvidia daemon (possibly some type of auto update) it appears the drivers are the 310.90 release.
I'm drawing a blank except for Spybot.

While looking at your system in detail, I did see that you are running Spybot with the Tea Timer turned on. That's a no-no for Windows 7. It could have prevented critical updates to the Registry. It will most likely slow down most modern AV monitors too. You also have SD helper turned on. This is not necessary and is probably incompatible with your ESET AV. You can use Spybot to keep your Hosts file updated but I advise against running the resident portions.

Start the Spybot program then navigate to Tools > Resident. Un-check both boxes, exit then reboot.

Run SFC /scannow from an elevated command prompt. Report back on console errors.

That's good information to know about SpyBot, thanks.

I will run a memory test tonight and see what happens.

On a side note. Since your initial guess was my video card I decided to replace my GTX570 with my 9800GTX+ from my old build. The issue seems to have stopped but I cannot say for certain without running it for a longer period of time. While using my GTX570 I would get a restart within 1-10 min of starting a game and sometimes randomly without even loading a game, just running videos in flash. While I am using the 9800GTX+ I have yet to receive a random restart. I will use this card for the next couple of days to see if I get any errors. If I do not receive any errors would you agree that the video card is most likely the issue?

Hardware can certainly be an issue. The TDR error is caused by the driver not responding back to Windows after it issued a reset to the video card. If the card doesn't respond, the driver lags telling the OS it's complete so Windows issues the TDR (timeout). The first choice it to make sure the drivers are compatible and up to date since this is usually the cause. Since yours are, we start looking at hardware issues like dirty slots and/or flaky memory. These are cheap tests before condemning a piece a hardware though. Having a spare card sure makes it easier. :)

Keep us up to date on the outcome.

8 Passes 0 Errors on the Memtest.

No restarts last night with the 9800GTX+, so we will see how tonight goes.

Great so far.

Almost 2 full weeks without a restart while running my 9800GTX+ but there is a new symptom.

When I start my PC I am receiving an anti-surge warning from my BIOS every time I boot my computer.

Could it be my PSU is the issue and not the video card? My GTX570 does require two 6-PIN connectors while my 9800GTX+ only requires one.