A friend of mine had the Oppo 970 and the A2 though and he said the Oppo had better upscaling on his set.
I've had the A2, and no it is not the best upscaler.
Granted, at the current amazon price, it is a great HD DVD player.
Also, to OP, you did not give a budget that you are willing to pay for a player.
If you want kickbutt upscaling and a HD player.
The 2 better options are the Toshiba XA2, or Blu Ray side with the Samsung BD-P1200.
Having the Samsung, I will say it is a very strong upscaler.
I may upgrade my XA1 to the XA2, for the upscaling.