I used to own the HD-931, Samsung's last generation player with DVI and upscaler. Then I upgraded to a Denon DVD-2200, which doesn't upscale and doesn't have DVI.. the picture looks much better on the Denon via component. The Samsung always had this graininess to it, the Denon picture just looks cleaner (slightly softer, but more movie like) more 3 dimensional. Then again, I don't even have a widescreen TV, but a Sony 32" /w DVI that does the anamorphic deal, so it does support 720p and 1080i (/w bonus black bars).
My understanding is that most "digital" TVs already have upscalers built into them, isn't that the only way to fill up all those pixels anyway? If you've got a BIG digital set that has a crappy upscaler, then the Samsung makes sense.. do your research first.
Another thing, the audio wasn't too hot on the Samsung.
mike