Wow, thanks guys.
I do not mind factory refurbs at all. Is it just a matter of hunting around or are there places that sell refurbs consistently?
Upscaling and HD audio decoding aren't requirements, just nice to have so my choices of players is more wide open. I think I would rather pay more for a receiver to do the work than a player, I don't know why.
I guess I'll start doing a little more hunting.