Mostly what I am looking for is Blu-ray playback.
Then the $200 Panasonic is a good option.
Scaling may not be much of an issue. I own all of 3 dvds (LOTR set) so will probably switch to mostly Blu-ray rentals with the player upgrade. My receiver is the Denon 2808 so I already have a reasonable scaler.
The Panasonic DMPBD60 would likely scale better, or if you can still get a Samsung BD-P2550 or 2500 then for sure it will scale better than the 2808.
I'm curious about SACD/DVD-A playback.
Be careful, that curiosity cost me a fortune on the Denon DVD3910, only to learn I can't afford keep buying SACD (cost prohibitive) and DVD-A are in limited supply, probably dying.
I have decided that stand-alone players will hits $100 [in Canada] long before we get HD audio pass-through for the HTPC at a reasonable cost.
That did happen to me when I found one brand new Sony BDP-BX1 at Walmart for C$99. The cashier couldn't believe it but then he realized it was a left over one from Sam's club. It was pure luck in this case but it may just hit that kind of low price eventually as some Walmart stores still have mountains of the same but different BDP-S350. I don't know how long you have to wait though.
I can probably pick up another device inexpensively used to try out SACD.
I suggest you try a used 3910 and avoid those cheap Samsung ones. Even the 3910 cannot beat some of my regular CDs. It really depends a lot on the recording itself.
The oppo looks like a really nice unit, but at a $400 premium to try out SACD does not seem quite worth it.
It is worth it only if you prefer to have just one player to do everything for you.
The concerns:
1. bd playback consistancy - not being able to play all discs.
2. playback of less than pristine discs
I am not sure about the Funai, Magnavox etc., but I have no issues at all with my cheap Sony and Samsung. From what I read, the Panasonic should only be better.