This is a very interesting thread to me, because of my recent wanting of a new DVD player.  Im kinda torn on spending the cash for a real nice player (Id love to have the Denon DVD-3930CI) or just get a cheaper, quality one.  Im kinda thinking along the same lines as what some people have mentioned, and getting a cheaper upconverting player and wait for the HD-Wars to be over.  Now I currently have a Integra DPS-5.5 and was wondering how the new oppo will compare to what I have.  Im sure the picture quality will be better seeing as how mine now is only 480p, but what about sound?  I use a optical coax from my player to my reciever, and will probably do the same on the new one.  Does that mean in a nutshell that my Reciever is actually doing the decoding?  Meaning that no matter what player I have the sound would be the same?  Sorry for all the questions but I really dont know that much about DVD players.
Thanks,
Sean