Weird that the same question comes up to me on the same day - almost phrased the same and the comparison model is the Samsung.
One of the biggest keys I keep hearing is that a good DVD player will have good internal deinterlacing and it is a very difficult thing to get right. Panasonic, especially with their S77 does this well. The deinterlacing process is what takes the raw DVD information in 480i/p format and outputs it as a continuous 480p signal.
The Samsung is noted for not doing this well - average, yes, but above average? No.
My big 'can't help you' comes along the lines of if there is something completely different that can do as good, or better, of a job of deinterlacing for less money. My personal feeling, is that for the 100 or 200 bucks that a DVD player costs - without getting something crazy expensive in DVD land, I would, and will stick with the S77 for the next year or so as my recommendation and what I use on projects.
Yet, I would love to hear of other sub $250ish DVD players that are excellent as well. I do believe that head-to-head shootouts of this level of product is tough to find.
But - this may be worth spending an hour or four reading:
http://www.hometheaterhifi.com/masterindex_video_players.html
After some reading, the S77 still seems to stand out at its price point.