I was going to spring for the Tosh HD DVD player, but they were out of stock. I was on the fence regarding the format wars so I went with the 971H when I purchased a new Mits 57" 1080P DLP. I'd heard there were macro blocking issues, but what the heck, upscaler with DVD A, Faroudja...bought it the next day from their Mountain View office. On my set, it's pretty damn close to HD quality, no macroblocking once I got it setup right. DVD A, once I got the bass calibrated correctly was a huge improvement (BM is a bit lean). For $200, this is a great buy.
I'm still going to upgrade to HD DVD or Blu-Ray when the dust settles, but I'm in no hurry.