Mike,
If strong audio capability (SACD?) is also a requirement/desire in addition to strong upconverting performance, three players in the ~$100-200 price point to consider are:
1) A new or used Oppo 980H, I just purchased one (from J-Garcia) and am eagerly awaiting.
2) A used Denon DVD-757, the player I own now and have been very pleased with. This is the same as the DVD-1930ci, rebadged for certain retailers, as far as I can tell.
3) A new Pioneer Elite 48AV, similar capabilities to the above two, and at Vanns.com for ~$100. I have only read about this one, no hands on.
When the 980H arrives I can provide a subjective comparison of PQ and SQ to the DVD-757 if that helps.
Cheers,
XEagleDriver