Well I finally exchanged the receiver
and I have the HDMI upscaling working FINALLY!!!!!....Anyway....It is an improvement over the TV upscaler both with upscaled DVD from Component and SD from the cable box. I would give it about a 25-30% increase in resolution compared to the upscaler in the Samsung Plasma. It is noticeable enough that my wife, who seems to hear much better than she sees..LOL, noticed the change in SD picture. Will it be enough of a change for others out there, I don't know. It is good enough of change, when taking into account the much better sound compared to my 5790 that I am now very very happy with this receiver. Let me know if anyone else has any questions. I know it is not an expert review but I hope it helps some.