If anyone is interested, I'm selling my S97. I had purchased a Sony DVP NS999ES for my main office TV and the Panasonic S97 for my desk TV/monitor (b/c it has an HDMI connection). The Sony had a small problem, so I returned it for a Denon 3910. The 3910 also upscales and has an HDMI connection, so I have decided to run the Denon to both TVs rather than use the S97. The S97 was opened a week ago and has been used for 5 hours. It is in perfect condition. I really liked the S97, especially the upscaling, but for obvious reasons I am going to use the 3910 instead.
$200 and I'll cover shipping.