FYI - I had an old 1990 32" Sony XBR. When I switched from, say a football game on SD CBS to the same game on HD CBS, the difference was amazing. and much better than my DVD player. So there may still be some benefit to upscaling until you get your new TV IMO - but this is only a guess, I don't know why it worked so well, it just did. Corrections welcome!!
PS - looking at getting OPPO 971 myself - does this make sense with my setup??