I second the S97
I have the S97 and love it. I bought the original Samsung with DVI output and it was just OK. I hated the menus and setup. You have to plug in the composite video first and then activate the upconversion output. After that you then have to plug in the DVI. My dad has the model after that and it does the same thing. I think you can find the Pany S77 on Amazon for under $199. It's gotten some really good reviews as well. To me, the Oppo thing is overrated. I saw it in use at a trade show in a distributors booth and came away under-enthused. But that's just me.