I borrowed a NeoDigits HVD2085 (<$250 shipped) that I bought for the office to try out at home. I wouldn't say DVDs were exactly stunning in 1080i, but it seemed a bit sharper. Region-free and PAL-converting as a bonus! I've heard some good things about the Oppo units as well. With a friend's Samsung unit, there was a clear difference, but it didn't do 1080i over component, only DVI. Also, as I said in my HD-DVD tour post, the upconverting in the Toshiba HD-DVD players is amazing.